Monetary Thresholds for Government Appeals in Tax Litigation Act

Last updated: 27 June 2024

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Quick Summary

The Central Board of Indirect Taxes and Customs (CBIC) has announced a reduction in the monetary thresholds for government appeals in tax litigation. This move aligns with the National Litigation Policy, aiming to optimise judicial resources and speed up case resolutions. Appeals will now have specific minimum amounts to be considered, and cases with established precedents will generally not be pursued further.

F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** North Block, New Delhi, Dated the 26th June 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissi

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FAQ :

The notification aims to reduce government litigation by setting new monetary limits for filing appeals and applications before the GSTAT, High Courts, and Supreme Court, in line with the National Litigation Policy.

The new monetary limits apply to appeals and applications filed by the Department before the GSTAT, High Courts, and the Supreme Court.

The National Litigation Policy is a framework designed to optimise the use of judicial resources and expedite the resolution of pending cases through prudent litigation practices.

The Central Board of Indirect Taxes & Customs (CBIC) has the power to fix these monetary limits under Section 120 of the Central Goods and Services Tax Act, 2017.

Yes, the policy also discourages filing appeals in cases where established precedents from Tribunals and High Courts have already settled the matter and have not been contested in the Supreme Court.