2026-VIL-177-GSTAT-GZB
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SGST Tribunal

GST - Maintainability of departmental appeal before GSTAT in view of monetary limit under Section 120 of the UPGST Act, 2017 - Whether a departmental appeal where the disputed amount is below the monetary limit Rs. 20,00,000/- can be admitted and heard on merits when the Revenue has not established any recognised exception - HELD - Admission of an appeal is not a mere formality and the Tribunal must be satisfied that the appeal is maintainable and meets the conditions for admission before considering the merits. The right of appeal is created by statute and may be subject to conditions, provided they are not so onerous that the right becomes practically illusory. Under the circular, where tax is disputed, with or without interest or penalty, only the aggregate disputed tax is taken into account, and interest and penalty are not added to it - An exception cannot be presumed merely because the Department wishes to pursue the appeal, and the Revenue must identify the exception, state the facts supporting it and show the statutory or administrative basis for invoking it. If the Revenue relies on the Commissioner's residual power to contest a matter in the interest of justice or revenue, it must produce the order or recorded opinion showing that the Commissioner exercised that power in the particular case. A bare statement that the appeal has been filed with the Commissioner's permission is not sufficient - The appeal is dismissed at the threshold on the ground of the prescribed monetary limit and the Revenue's failure to establish an applicable exception – Ordered accordingly
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