Tag Archives: Uttam Kumar Tiwari

Departmental appeal before GSTAT below twenty lakh monetary threshold is non-maintainable and dismissed

By | October 21, 2026

Departmental appeal before GSTAT below twenty lakh monetary threshold is non-maintainable and dismissed Issue Whether a departmental appeal filed before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(3) challenging the setting aside of a penalty and fine totaling Rs. 2,54,730 is maintainable under Section 120 when it falls below the prescribed monetary… Read More »