Goods & Service Tax (GST) 5 November 2026
GSTAT Rules Supreme Court Petition Can't Waive Rs 20 Lakh GST Limit
The GST Appellate Tribunal’s Thane Bench ruled that filing a petition in the Supreme Court does not waive the Rs 20 lakh monetary ceiling for GST appeals. Taxpayers must still adhere to the statutory limit, and a Supreme Court filing alone cannot override it, reinforcing procedural compliance. The decision emphasizes that the appellate route remains the appropriate avenue for challenging GST assessments exceeding the limit, and parties seeking relief must pursue the standard GSTAT process rather than rely on a direct Supreme Court petition.
Key ruling: GSTAT Thane Bench says Supreme Court petition does not bypass Rs 20 lakh GST appeal ceiling.
- Taxpayers must still follow the Rs 20 lakh limit.
- A Supreme Court filing alone cannot override the statutory cap.
- Challenges above the limit must proceed through GSTAT.
For full details, see the original report.
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