2026-VIL-19-SC
  1. Home
  2. 2026-VIL-19-SC

SGST Supreme Court Cases

GST - Bar on filing appeals below threshold monetary limit - The appellant-Dept challenged the High Court order setting aside the reassessment proceedings - During the pendency of the appeal, a Circular dated 26.06.2024 was issued fixing specific monetary limits for filing and pursuing appeals before the GST Appellate Tribunal, High Courts, and the Supreme Court - Whether the monetary limits prescribed by the Circular apply to pending appeals and whether the Revenue is barred from pursuing the matter further – HELD – As per the Circular dated 26.06.2024 issued by CBIC, there is a bar on pursuing appeals before the Supreme Court where the tax effect is less than Rs. 2,00,00,000/-. The Circular is explicit and binding. The expression "should not be pursued" used in the context of the National Litigation Policy clearly encompasses pending appeals in addition to the filing of fresh appeals - Where the tax in dispute (including various components of GST and older tax regimes) falls below the mandated threshold, the threshold bar created by the Circular is attracted. Since the tax component in the present case was lower than the prescribed limit for the Supreme Court, the Revenue is prohibited from pursuing the appeals. This dismissal on procedural grounds does not constitute an opinion on the underlying questions of law, which remain open for adjudication in appropriate future cases – The Revenue appeals are dismissed - Statutory Interpretation – Repeal and Savings Clause vs. Administrative Litigation Policy - Section 174(2)(f) of the CGST Act, 2017 – Revenue argued that since the appeals were pursued under the old Sales Tax Act and were protected by the repealing and saving section of the new Act, the subsequently issued monetary limits would be inapplicable – Whether the savings clause in a repealing statute permits the Revenue to pursue pending litigation that falls below the monetary thresholds set by a later administrative circular – HELD - While the savings clause preserves the legal validity of proceedings initiated under the repealed Act, it does not override a clear and explicit administrative directive issued under Sections 120 and 168 of the CGST Act regarding litigation management. The Circular’s mandate is a policy decision aimed at curbing low-value litigation and is applicable to "pursuing" pending appeals. The Revenue's argument is flawed as the Circular itself indicates that for disputes pertaining to tax demands, the aggregate tax amount must be considered against the monetary limit regardless of the statute under which the dispute originated. The administrative policy effectively limits the State’s discretion to continue litigation in the higher judiciary when the financial stakes do not meet the prescribed minimum.
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Analysis of Union Budget 2026-27:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?