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2019 (10) TMI 1244 - GUJARAT HIGH COURTMaintainability of appeal - monetary amount involved in the appeal - Instruction F.No.390/Misc./116/2017/JC dated 22nd August 2019 - HELD THAT:- In the light of Instruction F.No.390/Misc./116/2017/JC dated 22nd August 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs which provides that no appeal wherein the tax effect does not exceed the monetary limit of ₹ 1,00,00,000/- shall be filed before the High Court and has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. Appeal disposed off.
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