Question 12 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 12 – Q 12. (only for SGST law) What is the meaning of serious case ? Ans. It is defined to mean a case involving a disputed tax liability of not less than ₹ 25 Crores and where the Commissioner of SGST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against the taxpayer. – Statutory Provisions, Acts, Rul
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