Allowed
C.C.E. and S.T. Jaipur -I v. Mitsui Prime Advanced Compostites India Pvt. Ltd.
Rajasthan HCEXCIA/17/2019
Case brief
AI extract
What is this about?
Upon counsel stating the tax effect was under two crores and citing a CBEC Circular dated 06.08.2024 limiting High Court appeals to Rs. two crores, the bench held the appeal not maintainable and disposed of it. Substantial questions were kept open.
What did the court decide?
The appeal was disposed of as not maintainable due to monetary limit under the Circular dated 06.08.2024.