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Taxation Maharashtra Ministry of Finance Maharashtra Goods and Services Tax Act, 2017

Reduction of Government Litigation fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court

04-Jul-2024 | No. JC (HQ)-5/AR-2/GST/2024/ADM-8/B-71

Government of Maharashtra has issued a notification on reduction of Government Litigation fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court.

By virtue of this notification in exercise of the powers conferred by Section 120 of the CGST Act read with section 168 of the CGST Act, the Commissioner, on the recommendations of the GST Council, fixes the following monetary limits below which appeal or application or Special Leave Petition, as the case may be, shall not be filed by the State Tax officers before Goods and Service Tax Appellate Tribunal (GSTAT), High Court and Supreme Court under the provisions of CGST Act, subject to the exclusions mentioned in para 4 below:

1. For GSTAT- 20,00,000/-
2. For High Court - 1,00,00,000/-
3. For Supreme Court- 2,00,00,000/-

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