TaxTMI 
TaxTMI 
Reduction of Government Litigation- fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court
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.... and Supreme Court - reg. Ref: Circular No.207/1/2024-GST, dated 26.06.2024 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. **** Reference is invited to the National Litigation Policy which was conceived with the aim of optimizing the utilization of judicial resources and expediting the resolution of pending cases. It underscores the importance of prudent litigation practices by establishing thresholds for filing appeals in Revenue matters. Specifically, the Policy mandates that appeals should not be pursued when the amount involved is below a specified monetary limit set by Revenue authorities. Furthermore, it discourages filing appeals in cases where esta....
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....e decision on the disputed issue by not filing an appeal or application. (4) The Appellate Tribunal or court hearing such appeal or application shall have regard to the circumstances under which appeal or application was not filed by the officer of the State tax in pursuance of the orders or instructions or directions issued under sub-section (1)." 2. Accordingly, in exercise of the powers conferred by Section 120 of the APGST Act read with section 168 of the APGST Act, the Chief Commissioner, on the recommendations of the GST Council, fixes the following monetary limits below which appeal or application or Special Leave Petition, as the case may be, shall not be filed by the State Tax officers before Goods and Service Tax Appel....
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....und, the amount of refund in dispute (including SGST, CGST, IGST and Compensation Cess) shall be considered for deciding whether appeal needs to be fled or not. vii. Monetary limit shall be applied on the disputed amount of tai/interest/penalty/late fee, as the case may be, in respect of which appeal or application is contemplated to be fled in a case. viii. In a composite order which disposes more than one appeal/demand notice, the monetary limits shall be applicable on the total amount of tai/interest/penalty/late fee, as the case may be, and not on the amount involved in individual appeal or demand notice. 4. EXCLUSIONS Monetary limits specified above for filing appeal or application by the department before GSTAT....
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....ontest in the interest of justice or revenue. 5. It is pertinent to mention that an appeal should not be filed merely because the disputed tax amount involved in a case exceeds the monetary limits fixed above. Filing of appeal in such cases is to be decided on merits of the case. The officers concerned shall keep in mind the overall objective of reducing unnecessary litigation and providing certainty to taxpayers on their tax assessment while taking a decision regarding filing an appeal. 6. Attention is drawn to sub-sections (2), (3) & (4) of section 120 of the APGST Act, which provide that in cases where it is decided not to file appeal in pursuance of these instructions, such cases shall not have any precedent value. In such cases, ....