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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallNo—not according to a decision reported by LiveLawBiz. The GSTAT Ghaziabad Bench reportedly dismissed a departmental appeal at the threshold after finding that the disputed ₹11.88 lakh was below Uttar Pradesh’s ₹20 lakh appeal limit and that the Revenue had not established an applicable exception. The tribunal did not decide the underlying tax dispute.
What the GSTAT Ghaziabad Bench decided
In Sandeep Tiwari v. Gainwell Commosales Private Limited, the Division Bench reportedly dismissed the department’s appeal on 1 October 2026. LiveLawBiz reported the disputed amount as ₹11.88 lakh and the applicable Uttar Pradesh monetary limit for departmental appeals before the GSTAT as ₹20 lakh. Because the amount fell below that limit and no exception was established, the appeal could not proceed, according to the report. LiveLawBiz’s 6 October 2026 report links to the full order.
The reported case details are filing number 2026109301001667 and citation 2026 LLBiz GSTAT (GHA) 50. The Division Bench comprised Judicial Member Dr. Sanjay Kumar Chandhariyavi and Technical Member Sungita Sharma.
Why approval by the Commissioner was not enough
As LiveLawBiz describes the reasoning, the Revenue relied on Section 112(3) and the Commissioner’s permission to pursue the appeal. The report says Section 120 of the Uttar Pradesh Goods and Services Tax Act empowers the Commissioner to prescribe monetary limits for departmental appeals. But a general assertion that the Commissioner had approved or authorized the appeal did not show that a specific exception to the limit applied.
LiveLawBiz quotes the tribunal as saying: “No material shows that the Commissioner specifically exercised the residual power, with reasons relating to this case, so as to bring the appeal within an exception. A mere statement that the Commissioner has approved or authorised the appeal cannot replace compliance with the statutory provisions and binding litigation policy.”
What kinds of exceptions did the report describe?
The report describes possible exceptions including a constitutional challenge, invalidation of a rule or circular, a recurring question of law, and a recorded decision by the Commissioner to contest the particular case in the interest of justice or revenue. These are the categories reported in connection with this decision; the exact operative policy wording and whether the list is exhaustive have not been independently verified here.
The practical distinction in the report is between a general approval and a reasoned, case-specific basis for proceeding despite the monetary limit. It does not establish that any particular exception automatically applies whenever an appeal raises one of these issues.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What this ruling does—and does not—settle
The dismissal was procedural. The tribunal reportedly ruled on whether the department could maintain the appeal despite the limit; it did not examine or decide the tax merits between the parties. The report does not establish whether the decision was appealed or how another tribunal or court may treat it.
This account is based on LiveLawBiz’s report, not an independent review of the original order or the underlying Uttar Pradesh notification. Anyone assessing another appeal should check the controlling policy text and the order in that case rather than rely on this report as a complete statement of the applicable exceptions.
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