Section 120 empowers the GST Board to issue instructions fixing monetary limits and conditions for filing departmental appeals. The objective is to reduce unnecessary litigation and enable tax authorities to focus on significant disputes involving substantial revenue or important legal principles.

Based on administrative policy, the Board may direct GST officers not to file appeals where the disputed tax amount is below specified thresholds. Such instructions help avoid expenditure of time, effort, and public resources on matters involving comparatively small amounts.

However, non-filing of an appeal due to monetary limits does not mean that the department accepts the legal correctness of the order. If the same legal issue arises in another case involving higher revenue implications, the department may still challenge it before the appellate forum.

This provision promotes efficient tax administration and reduces the burden on appellate authorities, tribunals, and courts by filtering out cases with low revenue impact.

Example:
A GST dispute involves a very small tax amount falling below the monetary limit prescribed by the Board. The department may decide not to file an appeal even though it disagrees with the order.

Key Points:

• Board can prescribe monetary limits for departmental appeals.
• Reduces unnecessary litigation.
• Saves administrative resources.
• Non-filing does not imply acceptance of legal position.

One-Line Summary:
Section 120 empowers the GST Board to restrict departmental appeals in low-value cases to reduce avoidable litigation.