Increase In Limit For Tax Appeals By Department of Revenue

Government has raised the monetary limits for appeals filed by the Revenue Department in various appellate forums to reduce litigation. For direct taxes, the Central Board of Direct Taxes (CBDT) set new limits of ₹60 lakhs for the Income Tax Appellate Tribunal (ITAT), ₹2 crores for High Courts, and ₹5 crores for the Supreme Court, as per Circular No. 09/2024 dated 17th September 2024. This change resulted in 4,951 appeals being withdrawn and 3,120 not filed due to the higher limits.

For indirect taxes, the Central Board of Indirect Taxes and Customs (CBIC) implemented similar enhancements. For customs cases, the new limits are ₹50 lakhs for CESTAT, ₹1 crore for High Courts, and ₹2 crores for the Supreme Court, resulting in 477 appeals being withdrawn, involving ₹185 crore. For central excise and service tax, the limits are ₹60 lakhs for CESTAT, ₹2 crores for High Courts, and ₹5 crores for the Supreme Court, leading to 1,171 appeals being withdrawn, involving ₹3,259 crore.

Government of India
Ministry of Finance
Department of Revenue

LOK SABHA
UNSTARRED QUESTION NO. †3753
TO BE ANSWERED ON MONDAY, MARCH 24, 2025/CHAITRA 3, 1947 (SAKA)

INCREASE IN LIMIT FOR APPEALS BY DEPARTMENT OF REVENUE

†3753. SHRI CHANDAN CHAUHAN:
SHRI ANURAG SHARMA:
SHRI CHINTAMANI MAHARAJ:
SMT. APARAJITA SARANGI:
SHRI RAVINDRA SHUKLA ALIAS RAVI KISHAN:

Will the Minister of FINANCE be please to state:

(a) whether the Government has implemented an increase in the limit for appeals made by the Revenue Department in various appellate forums; and

(b) if so, the details of cases benefiting from such decision?

ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)

(a) and (b) : Yes.

(i) Central Board of Direct Taxes has implemented the enhancement in the monetary limit for filing appeals by the Income Tax Department vide Circular No. 09/2024 dated 17.09.2024 before the Income Tax Appellate Tribunal (ITAT) , High Court and Supreme Court to Rs.60 Lakhs, 2 Crore and 5 Crore respectively. The details of cases benefited from the enhancement of monetary limit for filing appeals are as under:

Direct Taxes

(ii) Central Board of Indirect Taxes and Customs has enhanced the monetary limit for filing appeals in respect of Customs and Central Excise & Service Tax vide circular F. No. 390/Misc/30/2023-JC dated 02.11.2023 & 390/Misc./163/2010-JC dated 06.08.2024 respectively. The details of cases benefited from the present enhancement of monetary limit for filing appeals are as under:

Customs

Central Excise & Service Tax