Disposed
Commissioner, Central Goods and Service Tax v. M/S Lakhlan and Qureshi Construction Company
Rajasthan HCEXCIA/18/2020
Case brief
AI extract
What is this about?
The High Court disposed of the appeal as not maintainable because the tax effect was less than two crores, following a CBIC circular setting the monetary limit for filing appeals before the High Court at two crores. The substantial question of law was kept open, and the department was permitted to seek revival if the case fell outside the circular's scope.
What did the court decide?
Appeal disposed of as not maintainable.