Tag Archives: J.M.R. Equipments

Departmental GSTAT appeal involving tax below statutory threshold of ₹20 lakhs is non-maintainable and dismissed

By | October 13, 2026

Departmental GSTAT appeal involving tax below statutory threshold of ₹20 lakhs is non-maintainable and dismissed Issue Whether a departmental appeal filed by the Revenue before the GST Appellate Tribunal (GSTAT) under Section 112 is maintainable when the disputed tax amount is below the ₹20,00,000 monetary limit prescribed under Section 120 and no statutory exceptions are… Read More »