Monetary-limit compliance requires Revenue to prove a recognised exception; bare Commissioner approval cannot sustain a departmental penalty appeal.
Case-Laws
GST
Departmental appeals disputing only a penalty are governed by the disputed penalty for monetary-limit purposes. Where the amount is below the prescribed limit, the Revenue must specifically identify and establish a recognised exception. Reliance on a residual exception requires material that the Commissioner considered the particular matter and recorded the requisite opinion; bare approval or authorisation to appeal is insufficient. Maintainability must be determined before merits, resulting in threshold dismissal where policy compliance is not shown.
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