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TOG NEWS

Govt raises monetary bar for Departmental appeals before various fora
By TOG News Service
Jul 11, 2018

TOG News Service, NEW DELHI, JULY 11, 2018: IN a major bid to reduce long-standing grievances of taxpayers and to also minimise litigations pertaining to tax matters and to facilitate the Ease of Doing Business, the Government has decided to increase the threshold monetary limits for filing Departmental appeals at various levels. Such raised monetary levels would apply to appeals filed before the Income Tax Appellate Tribunal (ITAT), the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), the High Courts and the Supreme Court.

Thereby, with regard to the ITAT and the CESTAT, the monetary limit has been raised to Rs 20 lakhs from the present limit of Rs 10 lakhs. Similarly, the bar for appealing to the High Courts has been raised to Rs 50 lakhs from the present limit of Rs 20 lakhs. For filing appeal before the Supreme Court, the limit has been raised to Rs 1 crore from the present limit of Rs 25 lakhs. This is a major step in the direction of litigation management of both direct and indirect taxes as it would effectively reduce minor litigations and help the Department to focus on high value litigations.

In case of CBDT, out of total cases filed by the Department in ITAT, 34% of cases would be withdrawn. In case of High Courts, 48% of cases would be withdrawn and in case of Supreme Court 54% of cases would be withdrawn. The total percentage of reduction of litigation from Department's side would get reduced by 41%. However, this would not apply in such cases where substantial point of law is involved.

Similarly, in case of CBIC, out of total cases filed by the Department in CESTAT, 16% of cases would be withdrawn. In case of High Courts, 22% of cases would be withdrawn and in case of Supreme Court 21% of cases would be withdrawn. The total percentage of reduction of litigation from Department's side will get reduced by 18%. However, this would not apply in such cases where substantial point of law is involved. This step would also reduce future litigation flow from the Department side.