2024 (8) TMI 1040 - SCH - GST

Monetary limit of SLP in view of latest circular being Circular No.207/1/2024-GST dated 26.06.2024 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing - HELD THAT - These special leave petitions disposed off reserving liberty to the petitioner herein to raise the question of law, if any, which arises in these cases. SLP disposed off.

Summary

The Supreme Court disposed of the special leave petitions as the penalty imposed did not meet the threshold limit mentioned in the latest circular. The petitioner has the liberty to raise any question of law. The High Court order would not act as a precedent. All pending applications stand disposed of.