CBDT and CBIC revises the monetary limit for filing of departmental appeals before Tribunal, High Court, Supreme Court

In order to reduce litigation, facilitate ease of doing business and to remove long pending grievances of taxpayers, CBDT vide its circular 03/2018 dated 11.07.2018 and CBIC vide its instruction dated 11.07.2018 has decided to raise the monetary limits for filing Departmental Appeals before the Appellate Tribunals (i.e. ITAT,CESTAT), High Courts and Supreme Court. This is a huge welcome step by the govt in the interest of litigation management as the said step will result in reduction of minor litigations and hence leading to better focus of judicial autorities towards high value cases. As per the said circular/instruction, appeal/SLPs shall not be filed in cases where the tax effect doesnt exceed the following monetary limits.

Appeal ForumRevised limitEarlier limit
ITAT20 Lakhs10 Lakhs
HIGH COURT50 Lakhs20 Lakhs
SUPREME COURT 1 crore25 Lakhs

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