Departmental Appeal Below Prescribed Monetary Limit Dismissible at Threshold Without Examining Merits
Departmental Appeal Below Prescribed Monetary Limit Dismissible at Threshold Without Examining Merits Issue Whether a departmental appeal filed by the Revenue before the Appellate Tribunal against an order setting aside a penalty is maintainable when the disputed amount is below the statutory monetary limit prescribed under Section 120 and no recognized exceptions are established. Facts… Read More »