9911796707
TMI BlogReduction of Government Litigation–fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme CourtX X X X Extracts X X X X X X X X Extracts X X X X ..... rnment of India, New Delhi. Circular (No. 01/2024-25-GST) The GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi has issued the above referred Circular. For the uniformity in implementation and in exercise of the powers conferred under section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) it is hereby directed that the Said Circular issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India shall be applicable, mutatis mutandis, in implementation of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017). A copy of the above referred Circular is atta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court. 1.1 Section 120 of the Central Goods and Services Tax Act, 2017 (hereinafter referred as the CGST Act ) provides for power to the the Central Board of Indirect Taxes Customs (hereinafter referred to as the Board ) for fixing the monetary limits for filing of appeal or application by the tax authorities as below: 120. Appeal not to be filed in certain cases. (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or application by the officer of the central tax under the provisions of this Chapter. (2) Where, in pursuance of the orders or instructions or direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in para 4 below: Appellate Forum Monetary Limit (amount involved in Rs.) GSTAT 20,00,000/- High Court 1,00,00,000/- Supreme Court 2,00,00,000/- 3. While determining whether a case falls within the above monetary limits or not, the following principles are to be considered: i. Where the dispute pertains to demand of tax (with or without penalty and/or interest), the aggregate of the amount of tax in dispute (including CGST, SGST/UTGST, IGST and Compensation Cess) only shall be considered while applying the monetary limit for filing appeal. ii. Where the dispute pertains to demand of interest only, the amount of interest shall be considered for applying the monetary limit for filing appeal. iii. Where the dispute pertains to imposition of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n on merits irrespective of the said monetary limits: i. Where any provision of the CGST Act or SGST/UTGST Act or IGST Act or GST (Compensation to States) Act has been held to be ultra vires to the Constitution of India; or ii. Where any Rules or regulations made under CGST Act or SGST/UTGST Act or IGST Act or GST (Compensation to States) Act have been held to be ultra vires the parent Act; or iii. Where any order, notification, instruction, or circular issued by the Government or the Board has been held to be ultra vires of the CGST Act or SGST/UTGST Act or IGST Act or GST (Compensation to States) Actor the Rules made there under; or iv. Where the matter is related to - a. Valuation of goods or services; or b. Classification of goods or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal or application in any other case involving the same or similar issues in which the tax in dispute exceeds the monetary limit or case involving the questions of law. 6.2 Further, it is re-iterated that in such cases where appeal is not filed solely on the basis of the above monetary limits, there will be no presumption that the Department has acquiesced in the decision on the disputed issues in the case of same taxpayers or in case of any other taxpayers. Accordingly, in case any prior order is being cited or relied upon by the taxpayer, claiming that the same has been accepted by the Department, it must be checked as to whether such order was accepted only on account of the monetary limit before following them in the name of judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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