Indirect Taxes - SLPs in Supreme Court by Department - Monetary Limit
CBEC Instruction F.No.390/Misc./163/2010-JC dated 17.08.2011, has laid down monetary limits for filing of appeals before CESTAT, High Court and the Supreme Court as:
Sl.No. | Appellate Forum | Monetary limit |
|---|---|---|
1. | CESTAT | Rs.5,00,000/- |
2. | HIGH COURTS | Rs.10,00,000/- |
3. | SUPREME COURT | Rs.25,00,000/- |
The Board has been receiving proposals for filing of SLPs against High Court orders in Supreme Court from various field formations wherein the amount involved happens to be below the threshold limit as prescribed in the above Instruction dated 17.08.2011.
CBEC has decided that no SLP against the High Court's order can be filed before the Supreme Court in case the amount involved is below the threshold limit as prescribed in the said Instruction dated 17.08.2011 except in two categories of cases. Therefore, provisions relating to monetary limit for filing SLPs should be complied with, before sending the proposals. However, SLP proposals are to be sent in case adverse judgments relate to the following, irrespective of the amount involved:
(a) Where the constitutional validity of the provisions of an Act or Rule is under challenge; and
(b) Where Notification/Instruction/Order or Circular has been held to be illegal or ultra vires.
CBEC Instruction in F.No.276/132/2015-CX.8A., Dated: May 15, 2015