GST Appellate Tribunal, Ghaziabad17 September 2026

Devendra Singh v. Adroit Technical Services (P.) Ltd

For assessee

The ruling in brief

Where department filed appeal where GST amount in dispute was only Rs. 1.99 lakh while monetary threshold limit set for filing appeal by relevant circulars is Rs. 20 lak, since Revenue failed to prove any exception that would allow a low-value claim to proceed, appeal was to be dismissed at threshold without adjudication on merits

Provisions considered

Section 112, read with section 120, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

GSTAT Chandigarh22 Sept 2026

For revenue

Ashwini Malhotra v. Commissioner of Central Tax, CGST Commissionerate

Where appellant, as Managing Director, faced personal penalty of Rs 25,000 each under section 122(3) for two company units and total amount determined against appellant did not exceed Rs 50,000, Tribunal exercised statutory discretion to refuse admission as threshold requirement was not met, resulting in dismissal of appeal

CGST S.112

GSTAT Ghaziabad17 Sept 2026

For assessee

Prashant Kumar Rai v. Highly Marelli Motherson Thermal Solution Private

Where Revenue filed appeal before GSTAT against quashing of IGST penalty of Rs. 5,78,160, same was held inadmissible as Circular No. 2425008 dated 5-7-2024 prescribed monetary limit of Rs. 20 lakhs for departmental appeals and Revenue failed to establish that case fell within any specified exclusion or exception, consequently appeal was to be dismissed without adjudication on merits

GSTAT Ghaziabad17 Sept 2026

For assessee

Prabhas Kumar v. Radico, Authorized Partners

Departmental appeal involving disputed tax of about Rs. 6.30 lakh was liable to dismissal at threshold, as Circulars dated 05-07-2024 and 22-05-2026 prescribed Rs. 20 lakh monetary limit and furthe, Revenue had failed to establish any exception; administrative authorisation could not override binding litigation policy

Devendra Singh v. Adroit Technical Services (P.) Ltd

The ruling in brief

Provisions considered

Devendra Singh v. Adroit Technical Services (P.) Ltd

The ruling in brief

Provisions considered

Read the full analysis

Ashwini Malhotra v. Commissioner of Central Tax, CGST Commissionerate

Prashant Kumar Rai v. Highly Marelli Motherson Thermal Solution Private

Prabhas Kumar v. Radico, Authorized Partners

Read the full analysis