GSTAT says Revenue Cannot Appeal Below the Prescribed GST Monetary Limit

The original authority had confirmed ₹10.01 lakh interest for delayed payment of GST, but the First Appellate Authority reduced this to ₹2.66 lakh and dropped the balance. Revenue appealed against the relief, but GSTAT held that since the dispute was only about interest of ₹7.36 lakh, the appeal was below the ₹20 lakh monetary limit prescribed by CBIC Circular No.207/1/2024-GST and was therefore liable to be dismissed.