Monetary limit for departmental appeals before CESTAT, High Courts & Supreme Court in Indirect Tax matters

by | Sep 13, 2019

This is to apprise you that Government has enhanced the monetary limits for departmental appeals before Tribunals and Courts in Indirect Tax matters. The revised monetary limits are as under:

S. No.


Monetary limit

(in ₹)


Supreme Court

2 Crores


High Court

1 Crore


CESTAT (Tribunal)

50 Lacs

This limit will apply only to matters pending under Central Excise and Service Tax and not GST. The cases presently pending before the Tribunals and Courts that are below the threshold limit, shall be withdrawn in due course.

It is important to note that the department will continue to litigate matters which involves substantial question of law irrespective of the amount involved. Such cases will be where constitutional validity of provision is under challenge and cases where Notification / Instruction / Order / Circular has been held illegal or ultra-vires.


NITYA Comments:

This move coupled with Legacy Dispute Resolution Scheme, shall significantly reduce the number of legacy Indirect Tax litigations in next few months.