The CBIC has issued circular and fixed the monetary limits below which appeal or application or Special Leave Petition, as the case may be, shall not be filed by the Central Tax officers before Goods and Service Tax Appellate Tribunal (GSTAT), High Court and Supreme Court under the provisions of CGST Act. The monetary limit of Rs. 20 lakh is fixed for filing of appeal before GSTAT, Rs. 1 crore limit is fixed for filing of appeal before High Courts and Rs. 2 crores is fixed for filing of appeal Supreme Court.