Case Law Details
The Commissioner of Central GST Vs Adhikari Engineering (Karnataka High Court)
At the outset, learned counsel appearing for the respondent has argued before this Court that the monetary limit involved is less than Rs.1 crore and in the light of the circular issued by the Central Board of Direct Taxes dated 22.08.2019, the appeal itself is not maintainable. He has further stated that the circular dated 22.08.2019, is an extension of the earlier circular dated 17.08.2011, wherein, the limit was Rs.10 lakh.
He has stated in the present appeal that the monetary limit is approximately Rs.26 lakh and the constitutional validity of any provisions of the Act or the Rule is not under challenge. Therefore, his contention is that the appeal be dismissed accordingly.
This Court after hearing the learned counsel for the parties is of the opinion that in the present appeal there is no challenge to the constitutional validity of any provision of the Act or the Rule and therefore, as the monetary limit involved is less than Rs.1 crore, the appeal is not maintainable.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
useful judgement. need to have a copy for reference