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


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.(Section82(2) of MGL)


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