Dismissed
Commissioner of Cgst and central Excise v. M/S Dwivedi Enterprises
Allahabad HCCEXA/121/2018
Case brief
AI extract
What is this about?
The appeal by the Commissioner against M/S Dwivedi Enterprises was dismissed as not maintainable because the tax effect involved was below the monetary limit of Rs. 50,00,000/ under the Ministry of Finance Circular dated 11.07.2018, as modified by F.N. 390.
What did the court decide?
Appeal dismissed as not maintainable due to tax effect being below the specified monetary limit.