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GST Appeal Not to be Filed in Certain Cases [Section 120 of GST]

In keeping with the spirit of the National Litigation Policy, Section 120 empowers the Board (on the recommendation of the Council) to issue orders fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of departmental appeals. In essence, this means that the department will ordinarily not file appeals in cases involving amounts below the specified monetary limits.

Where in pursuance of such orders the department has not filed an appeal against any decision or order, it shall not preclude the department from filing appeal in any other case involving the same or similar issues or questions of law.

It is also provided that notwithstanding the fact that no appeal has been filed by the department in accordance with such monetary-limit policy, no party shall contend that the department has acquiesced in the decision on the disputed issue by not filing an appeal.

The Tribunal or court hearing such appeal shall have regard to the circumstances under which appeal was not filed by the department in pursuance of such monetary-limit policy. (In other words, such cases will not form a binding precedent).

 
Related Topics ....
Structure of Appeals under GST in the CGST Act.
Appeals by the party to the First Appellate Authority (FAA) in the CGST Act.
Deposit Of Tax Admitted And Pre-Deposit under GST Law
Appeals By The Department (CGST) Before The FAA under GST Law
Power Of Revision Authority [ Section 108 of CGST Act, 2017]
GST Appeals by the Party before the Appellate Tribunal under GST Act.
GST Appeals by the Department Before the Appellate Tribunal under GST Act.
Authorised Representative under the GST Act.
GST Appeal to the High Court under GST Act.
GST Appeal to the Supreme Court under GST Act.
GST Appeal Not to be Filed in Certain Cases [Section 120 of GST]
Non-Appealable Decisions and Orders Under Section-121of GST Act.

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