Monetary limit for filing appeal by Revenue - The department may ...

Case Laws Central Excise

May 30, 2022

Monetary limit for filing appeal by Revenue - The department may not file appeal in isolation on the subject with lower valuation and wait for other similar to come and as and when sufficient number of appeals arises having a collective valuation of over ₹ One Crore, may proceed to file all of them in order to defeat the purpose of the circular. The cause of action in each appeal is separate. Therefore the monetary limit below which appeal shall not be filed referred to in the circular, is in context to a single appeal rather than the group of appeals. The amount involved in a group of appeals cannot be taken together for the purposes of the above Circular. - HC

View Source

← Previous Next →

Monetary limit for filing appeal by Revenue - The department may ...

Case Laws Central Excise

May 30, 2022

You may also like:

The circular addresses the Reduction of Government Litigation by setting monetary limits for filing appeals before GSTAT, High Courts, and Supreme Court. It refers to...

The Appellate Tribunal considered the maintainability of an appeal based on the monetary limit involved and the assessment made by the department. The Tribunal noted...

The circular enhances monetary limits for filing appeals by the Income Tax Department before Income Tax Appellate Tribunal, High Courts, and Supreme Court. For appeals...

The CESTAT Chandigarh addressed the maintainability of appeals below the monetary threshold limit set by CBIC circulars. The tribunal emphasized the binding nature of...

Revenue appeal - Monetary limit - If the tax effect is less than the monetary limit prescribed, the department can pursue the appeal only it falls in any of the...

CESTAT, an appellate tribunal, addressed the maintainability of appeals based on a CBIC circular setting a monetary limit. The re-assessment of goods at an enhanced...

Whether “Tax Payments“ by employer on behalf of Employee be considered as a taxable Perquisite further liable to tax - Taxes paid by the employer on behalf of the...

Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect...

Monetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit - CBDT has no power of issue any instruction with retrospective effect - SC

Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - Order-Instruction

CBDT Revises the monetary limits for filing of appeals by the Department before ITAT, High Courts and SLP before Supreme Court - measures for reducing litigation

Monetary limit for filing appeals before High Court not breached for assessment years 2006-07 to 2010-11, appeals dismissed as not maintainable. For assessment years...

Circular No. 05/2024, issued by the Central Board of Direct Taxes (CBDT) under section 268A of the Income-tax Act, 1961, introduces measures to reduce litigation in...

Maintainability of appeal - monetary limit involved in the appeal - It is thus clear from the CBEC circulars which are binding on the revenue that the monetary limit for...

The monetary limit of ₹ 10 lakhs for filing appeals before the ITAT would apply equally to cross objections under section 253(4) of the Act. Cross objections below...

Quick Updates: