TaxTMI 
TaxTMI 
2026 (9) TMI 722
X X X X Extracts X X X X
X X X X Extracts X X X X
....filed by the Revenue (CGST) against the order of the first appellate authority i.e. the JC (Appeals) dated 26-10-2024. The respondent taxpayer is a Partnership firm engaged in the supply telephone sets including telephones for cellular or other networks (IISN 8517) and are holding GSTIN 32AATFS8952J1ZG. An SCN dated 28-3-2023 was issued to recover interest of Rs. 10,01,390/- [CGST interest of Rs. 5,00,695/-, SGST interest of Rs. 5,00,695/-) on the grounds of late filing of GST Returns and consequent late payment of tax, interest is payable under Section 50 of CGST Act/ Kerala State GST Act, 2017. The said SCN was adjudicated vide Order-in-Original No. 06/2023-24/GST(MVPA) dated 12-12-2023 and the entire demand of interest Rs. 10,01,390/- {C....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... that was short- paid and not just the tax discharged by debiting the Electronic Cash Ledger, and hence, the decision of the Appellate Authority to restrict the demand of Interest to Rs.2,65,676/- and dropping of Interest on the tax paid though Electronic Credit Ledger, amounting to Rs. 7,35,714/- is flawed and hence, not legal and proper. 6.0 We find that the Circular No. 207/1/2024-GST dated 26-6-2024 issued by the GST Policy wing, pertains to the "Reduction of Government Litigation - fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court -reg." wherein standard minimum threshold of monetary limits have been fixed against filing of appeals by the Revenue under the Nationa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l. iv. Where the dispute pertains to imposition of late fee only, the amount of late fee shall be considered for applying the monetary limit for filing appeal. v. Where the dispute pertains to demand of interest, penalty and/or late fee (without involving any disputed tax amount), 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n of goods or services; or c. Refunds; or d. Place of Supply; or e. Any other issue, which is recurring in nature and/or involves interpretation of the provisions of the Act/the Rules/ notification/circular/order/instruction etc; or v. Where strictures/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 Board, it is necessary to contest in the interest of justice or revenue. 7.0 On perusal of records, we find that the dispute pertains to demand of interest only, the amount of interest shall be considered for applying the monetary limit for filing appeal,....