Instruction Dated 02 November 2023

Key Pointers –

• Central Board of Indirect Taxes & Customs provides monetary limits for filing appeals by the Department before CESTAT, High Courts and Supreme Court. As per the new monitory limit, the limit for filing appeal in Supreme Court shall be Rs. 2 Crores or more, in High Courts the limit should be Rs. 1 Crore or more and in CESTAT it is Rs. 50 Lakh or more.
• However, these monitory limits will not apply: - a) Where the constitutional validity of the provisions of an Act or Rule is under challenge; b) Where Notification/ Instruction/ Order or Circular has been held illegal or ultra vires; c) Classification and refund issues which are of legal and/ or recurring nature.
• Withdrawal process in respect of pending cases in above forums, as per the above revised limits, will follow the current practice that is being followed for the withdrawal of cases from the Supreme Court, High Courts and CESTAT.