Judicial Corner: Department Cannot Maintain Appeal Below Monetary Limit Without Recording Reasons for Invoking Residual Power { Raghvendra Vikram Singh vs. Technomat Composheet (P.) Ltd. [2026] 190 taxmann.com 595 (GSTAT – GHAZIABAD)}(19.09.2026)

Daily Updates / By

Department Cannot Maintain Appeal Below Monetary Limit Without Recording Reasons for Invoking Residual Power { Raghvendra Vikram Singh vs. Technomat Composheet (P.) Ltd. [2026] 190 taxmann.com 595 (GSTAT – GHAZIABAD)}

 

Facts

  • The dispute pertained to a penalty imposed for an alleged e-way bill violation under the GST law.
  • The adjudicating authority passed an order regarding the penalty.
  • Aggrieved by the said order, the State Tax Department filed an appeal before the GST Appellate Tribunal (GSTAT).
  • The appeal was filed even though the disputed amount was below the prescribed monetary threshold for departmental appeals.

 

Issue

Whether a departmental appeal against an order relating to an e-way bill penalty is maintainable when the disputed amount is below the prescribed monetary limit and the department has neither established any recognized exception nor provided reasons for invoking residual powers.