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HomeGSTJammu & Kashmir High Court Dismisses GST Dept. Appeal Of Monetary Limit...

Jammu & Kashmir High Court Dismisses GST Dept. Appeal Of Monetary Limit Below Rs. 2 Crores

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By Mariya Paliwala
Jammu & Kashmir High Court Dismisses GST Dept. Appeal Of Monetary Limit Below Rs. 2 Crores

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The Jammu & Kashmir High Court has dismissed the appeal filed by the GST Department citing the monetary limit below Rs. 2 Crores.

The bench of Chief Justice Tashi Rabstan and Justice Puneet Gupta has observed that as per the new Litigation Policy dated 06.08.2024, the Central Board of Indirect Taxes and Customs has fixed the monetary limits below which appeal shall not be filed in the CESTAT, High Court and Supreme Court.

The GST department filed appeal against the order passed by the Customs Excise & Service Tax Appellate Tribunal (Chandigarh). 

The assessee submitted that in view of the latest litigation policy, the appeal in hand does not survive.

The Central Board of Indirect Taxes and Customs has fixed the monetary limits of Rs. 60 lakh, Rs. 2 Crore, Rs. 5 Crore for the CESTAT, High Court and Supreme Court. The appeal shall not be filed in the CESTAT, High Court and Supreme Court in case it is below the threshold limits.

The court held that the appeal in hand does not survive, it is accordingly dismissed.

Read More: ITC Required To Be Reversed On Stock Destroyed In Fire Accident: Telangana AAR

Case Details

Case Title: Commissioner of Central GST & Central Versus M/S V.S Industries

Case No.: CEA No. 1/2024

Date: 28.11.2024

Counsel For Appellant: Rohan Nanda

Counsel For Respondent: Vikrant Kackria

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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