Tag Archives: CGST Commissionerate

Appellate Tribunal Exercises Statutory Discretion to Refuse Admission for Appeals Where Monetary Value Does Not Exceed Fifty Thousand Rupees

By | September 30, 2026

Appellate Tribunal Exercises Statutory Discretion to Refuse Admission for Appeals Where Monetary Value Does Not Exceed Fifty Thousand Rupees Issue Whether the Appellate Tribunal should exercise its statutory discretion under Section 112 to refuse admission of an appeal filed by an individual where the total penalty determined does not exceed ₹50,000. Facts Impugned Order: The… Read More »

Economic Offence Severity Alone Cannot Justify Denial of Regular Bail Where Custody Is Prolonged

By | September 15, 2026

Economic Offence Severity Alone Cannot Justify Denial of Regular Bail Where Custody Is Prolonged Issue Whether an accused in custody for four months for allegedly claiming wrongful Input Tax Credit (ITC) on fake invoices is entitled to regular bail under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 read with Sections 69 and 132 of… Read More »