https://www.taxtmi.com/article/detailed?id=17729 Departmental GST appeals below the prescribed monetary limit require an applicable exception supported by the record. CBIC Circular No. 207/1/2024-GST prescribes a Rs. 20 lakh threshold for departmental appeals before the GST Appellate Tribunal, subject to exclusions. Paragraph 4(vi) concerns cases which, in the Board's opinion, require contest in the interests of justice or revenue. The Thane Bench's approach requires a specific Board circular communicating its position and guiding field formations; a petition in another case alone does not establish that position. This reasoning concerns the exception invoked and does not rule out other exclusions. en-us Thu, 12 Nov 2026 08:41:25 +0530 Thu, 12 Nov 2026 08:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17729 Departmental GST appeals below the prescribed monetary limit require an applicable exception supported by the record. CBIC Circular No. 207/1/2024-GST prescribes a Rs. 20 lakh threshold for departmental appeals before the GST Appellate Tribunal, subject to exclusions. Paragraph 4(vi) concerns cases which, in the Board's opinion, require contest in the interests of justice or revenue. The Thane Bench's approach requires a specific Board circular communicating its position and guiding field formations; a petition in another case alone does not establish that position. This reasoning concerns the exception invoked and does not rule out other exclusions. Articles Goods and Services Tax - GST Thu, 12 Nov 2026 08:41:25 +0530 https://www.taxtmi.com/article/detailed?id=17729