2025 (9) TMI 1290

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....arned advocate appearing on behalf of the Respondent submitted that the Central Board of Indirect Taxes and Customs, New Delhi has issued instructions dated 2nd November 2023 which clearly instructs that below the monetary limits set out in the said Circular no Appeal shall be filed either in the CESTAT, High Court or the Supreme Court. He submitted that as per this Circular, if the monetary limit which is the subject matter of the Appeal, is below Rs. 1 Crore, then no Appeal can be filed before the High Court. He submitted that in the present case admittedly, the subject matter of the above Appeal is below the monetary limit of Rs. 1 Crore. He submitted that in these circumstances, the Appellant ought to be directed to withdraw the above A....

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....roceedings in the above Appeal. It is not in dispute that the Central Board of Indirect Taxes and Customs has issued a circular/instructions dated 2nd November 2023 directing that no Appeals should be filed below the monetary limits as more particularly set out in the said Circular. There are of course exceptions to this rule as set out in the Circular itself. The Circular itself contemplates that adverse judgments relating to certain category of cases should be contested irrespective of the amount involved. They are (a) Where the constitutional validity of the provisions of an Act or Rule are under challenge; (b) Where a Notification/Instruction/Order or Circular has been held illegal or ultra vires; and (c) Classification and refu....

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....r ultra vires; (c) Classification and refund issues which are of legal and/or recurring nature. 3. Withdrawal process in respect of pending cases in above forums, as per the above revised limits, will follow the current practice that is being followed for the withdrawal of cases from the Supreme Court, High Courts, and CESTAT." 5. On perusing this Circular, it is apparent that no Appeal can be filed if the subject matter of the Appeal is below Rs. 1 Crore (as far as the High Court is concerned). Admittedly in the facts of the present case, the subject matter of the present Appeal is below the monetary limit of Rs. 1 Crore. We also do not find that the subject matter of this Appeal would fall within any of the exceptions as set out i....