Question 14 - When the Tribunal is having powers to refuse to admit the appeal? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 14. 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, fees or amount of penalty determined by such order, does not exceed ₹ 50,000/-, the Tribunal has discretion to refuse to admit such appeal. (Section 112(2) of the Act)