Departmental Appeal Dismissed as Below ₹20 Lakh Monetary Limit — Revenue Failed to Establish Any Exception: GSTAT Ghaziabad

The Tribunal held that merely stating the Commissioner approved the appeal does not satisfy the statutory requirements and the binding litigation policy.

The GSTAT Ghaziabad Bench has dismissed a departmental appeal concerning a disputed penalty of ₹60,480, holding that the amount was below the prescribed monetary limit of ₹20,00,000 under CBIC Circular No. 207/1/2024-GST dated 26.06.2024, and the Revenue failed to establish any recognised exception. [Assistant Commissioner v. M/s Elegant Engineers]

The Tribunal observed that there was no material showing that the Commissioner specifically exercised the residual power on reasons relating to this particular case. Merely stating that the Commissioner approved or authorised the appeal does not satisfy the statutory requirements and the binding litigation policy. The dismissal was limited to maintainability and the merits of the tax dispute were not examined.

2026-juristway.com-3054-GSTAT(Ghaziabad)-GST