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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....01/2024-GST, dated 26.06.2024, issued by Government of India, Ministry of Finance, Department of Revenue, CBIC, GST Policy Wing. ****** In the reference cited, the Government of India, Ministry of Finance, Department of Revenue CBIC, GST Policy Wing, has issued Circular No 207/01/2024-GST, dated 26.06.2024 based on the recommendations of the GST Council. Hence, following pari-materia circular is issued. 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 ....
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....s or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the officer of the state tax has acquiesced in the 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 TNGST Act read with section 168 of the TNGST Act, the Commissioner, on the recommendations of the GST Council, fixes the following mo....
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...., the aggregate of amount of interest, penalty and late fee shall be considered for applying the monetary limit for filing appeal. vi. Where the dispute pertains to erroneous refund, the amount of refund in dispute (including CGST, SGST/UTGST, IGST and Compensation Cess) shall be considered for deciding whether appeal needs to be filed or not. vii. Monetary limit shall be applied on the disputed amount of tax/interest/penalty/late fee, as the case may be, in respect of which appeal or application is contemplated to be filed 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 tax/interest/penalty/late fee, as the cas....
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....adverse comments have been passed and/or cost has been imposed against the Government/Department or their officers; or vi. Any other case or class of cases, where in the opinion of the Commissioner, it is necessary to contest 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 t....