Question 16 - When the Tribunal is having powers to refuse to admit the appeal? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 16. When the Tribunal is having powers to refuse to admit the appeal? 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, amount of fees or amount of penalty ordered less than ₹ 1,00,000/-, the Tribunal has discretion to refuse to admit such appeal.(Section82(2) of MGL)