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CBIC Circular No. 207/1/2024-GST: Fixing of Limits for the Department Appeals

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CBIC Circular No. 207/1/2024-GST: Fixing Monetary Limits for Filing Appeals or Applications by the Department before GSTAT, High Courts and Supreme Court

Section 120 of the Central Goods and Services Tax Act, 2017 (CGST Act) empowers the Central Board of Indirect Taxes & Customs (CBIC) to set monetary limits for filing appeals or applications by tax authorities. The purpose is to streamline and regulate the appeal process under the GST regime.

Key Provisions of Section 120

New Monetary Limits for Appeals

Based on Section 120 of the CGST Act and Section 168 of the CGST Act, the CBIC, following the GST Council’s recommendations, sets the following monetary thresholds:

Principles for Applying Monetary Limits

Exclusions from Monetary Limits

Certain cases are exempt from these monetary limits and require appeals to be filed regardless of the amount involved:

Appeals should not be filed solely based on the monetary limits; the merits of each case must be considered. The primary aim is to reduce unnecessary litigation and provide certainty in tax assessments.

No Precedent Value and Judicial Discipline

Cases where appeals are not filed due to these limits should not be considered precedents. Reviewing authorities must clearly record reasons for not filing appeals based on monetary limits. Tax officers should ensure no presumption of acceptance of decisions due to non-filing of appeals.

Representation in Tribunals and Courts

Departmental representatives must inform GSTAT or courts that appeals were not filed due to monetary limits. This ensures that no adverse inferences are drawn regarding the department’s acceptance of previous decisions.

By adhering to these guidelines, the CBIC aims to streamline the appeals process, reduce unnecessary litigation, and ensure fair and consistent tax administration.

To Access the official notification of the CBIC Circular CLICK HERE

Also Read: Recommendations of 53rd GST Council Meeting on June 22, 2024 in New Delhi

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