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Department appeal before HC with Tax effect less than Rs. 1 crore not maintainable
Case Law Details
- Case Name
- Commissioner of Central GST Vs Adhikari Engineering (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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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 an...
useful judgement. need to have a copy for reference