Departmental Appeal Dismissed as Disputed Tax Below Statutory Monetary Threshold Under Section 120
Departmental Appeal Dismissed as Disputed Tax Below Statutory Monetary Threshold Under Section 120 Issue Whether a Departmental appeal filed before the GST Appellate Tribunal (GSTAT) is maintainable under Section 120 when the disputed tax amount (excluding interest and penalties) falls below the prescribed monetary threshold limit of ₹20 lakhs? Facts Scrutiny & Initial Demand: Proceedings… Read More »