Ashish Gopal Garg has challenged by way of PIL in Supreme Court Circular No. 3/2018 dated 11.07.2018 and Instruction No. F.No.390/Misc./116/2017-JC dated 11.07.2018 issued by CBDT and CBIC respectively, whereby the threshold limit to file appeal at Supreme Court of India, by the government in Direct Tax Cases as well as Indirect Tax Cases, has been increased by Four times to Rs. One Crore.
By ircular No. 3/2018 dated 11.07.2018 and Instruction No. F.No.390/Misc./116/2017-JC dated 11.07.2018, Govt also proposed to withdraw the cases already pending before the ITAT/CESTAT, High Courts and the Supreme Court prior to 11.07.2018, based on the revised monetary limit, thereby give effect to the said Circular No. 3/2018 dated 11.07.2018 and Instruction No. F.No.390/Misc./116/2017-JC dated 11.07.2018, retrospectively.
