Doctrine of Merger

There has been a recent announcement by the Honorable FM regarding the adherence of CBDT to monetary norms for thresholds when applying appeals before the Tribunal, High Court, and Supreme Court. Similar thresholds are observed in the GST ecosystem. The Supreme Court has also on many ocassions, dismissed writs in cases where the limit falls below the threshold, raising questions about reaffirmation of lower authority decisions. In GST matters, instances exist where a High Court's favorable ruling, challenged by Revenue in the Supreme Court and subsequently dismissed, gains significance nationwide. The judgment of the High Court becomes a pivotal reference across authorities in India. In the above context, J the App by JustIDT is happy to share a snapshot on Doctrine of Merger and the ecosystem around it.