Tribunal can refuse to admit appeal under GST
As per the following FAQs on GST by CBEC Tribunal can refuse to admit appeal under GST
Q 16. When the Tribunal is having powers to refuse to admit the appeal?- GST Appeals, Review and Revision in GST
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 Rs. 1,00,000/-, the Tribunal has discretion to refuse to admit such appeal.(Section 82(2) of MGL)
Section 82 (2) of Model GST Law : Appeals to the Appellate Tribunal
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed one lakh rupees.
Education Guide on Goods & Service Tax (GST)