Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
4 rulings found
GSTAT Ghaziabad
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
GSTAT Ghaziabad
Where State Tax Department filed appeal against penalty order relating solely to e-way bill penalty of Rs. 88,074, since disputed penalty amount was below prescribed Rs. 20 lakh monetary limit and no recognised exception or reasoned exercise of residual power was shown, appeal was rightly dismissed at threshold for failing monetary limit and absence of case-specific justification
GSTAT Ghaziabad
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
GSTAT Ghaziabad
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