Appeal not to be filed in certain cases

(1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or application by the State tax officer under the provisions of this Chapter. (2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the State tax officer has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such State tax officer from filing an appeal or application in any other case involving the same or similar issues or questions of law. (3) Notwithstanding the fact that no appeal or application has been filed by the State tax officer pursuant to the orders or instructions or directions issued under sub-section (1), it shall not be lawful for any person, being a party in appeal or application, to contend that the State tax officer has acquiesced in the decision on the disputed issue by not filing an appeal or application in any case. (4) The Appellate Tribunal or court hearing such appeal or application shall have regard to the circumstances under which an appeal or application was not filed by the State tax officer in pursuance of the orders or instructions or directions issued under sub-section (1). (120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meanings as assigned to them in those Acts.