GST When the Tribunal is having powers to refuse to admit the appeal?

Discussion in 'GST (Goods & Service Tax)' started by Raju Choudhary, Apr 20, 2017.

  1. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Ans. In cases where the appeal involves –
    • tax amount or input tax credit or
    • the difference in tax or the difference in input tax credit involved or
    • amount of fine, fees or amount of penalty determined by such order,
    does not exceed Rs 50,000/-, the Tribunal has discretion to refuse to admit such appeal. (Section 112(2) of the Act)

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