GSTAT Ernakulam: Dismisses Revenue’s Appeal Below Rs.20 Lakh Monetary Limit under CBIC Litigation Policy

GSTAT Ernakulam dismissed the Revenue’s appeal concerning interest of Rs.7.35 lakh, holding that the disputed amount was below the monetary threshold prescribed for departmental appeals before GSTAT under CBIC Circular No. 207/1/2024-GST. Since the dispute pertained to demand of interest alone, the amount of interest only shall be considered for applying the monetary limit for filing appeal, which is Rs. 7,35,714 and none of the exclusions under the Circular applied. The Tribunal therefore held that the appeal was therefore very well below the permissible monetary limit of Rs. 20 Lakhs and liable to be dismissed under the National Litigation Policy.

Commissioner of CGST & CE vs. Surya Business Combines - GSTAT Ernakulam (Sept 8, 2026).pdf