Board opinion exclusion from GST appeal monetary limits requires a specific circular, not a petition on an identical issue.
Case-Laws
GST
The Board-opinion exclusion from monetary limits for departmental GST appeals requires a specific circular communicating the Board's opinion on the merits and guiding field formations to contest the issue before higher forums. Merely filing an appeal or petition before the Supreme Court in another matter involving an identical issue does not establish such an opinion. Without the required circular, the exclusion under paragraph 4(vi) of CBIC Circular No. 207/1/2024-GST does not apply on that basis to an appeal below the prescribed monetary limit.
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