GSTAT Ghaziabad
For assessee
Prashant Kumar Rai v. Highly Marelli Motherson Thermal Solution Private
Where Revenue filed appeal before GSTAT against quashing of IGST penalty of Rs. 5,78,160, same was held inadmissible as Circular No. 2425008 dated 5-7-2024 prescribed monetary limit of Rs. 20 lakhs for departmental appeals and Revenue failed to establish that case fell within any specified exclusion or exception, consequently appeal was to be dismissed without adjudication on merits