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)
