"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 2017." In context to the above statement,

CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · PYQS · June 2026
"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 2017." In context to the above statement, answer the following questions independently elaborating the relevant provisions of section 112 of the CGST Act, 2017: When can the Appellate Tribunal refuse to admit an appeal?

Answer & Explanation:

The Appellate Tribunal can refuse to admit an appeal if The tax or input tax credit (ITC) involved or the difference in tax or input tax credit (ITC) involved or the amount of fine, fee or penalty determined by such order does not exceed ₹ 50,000.

Topics: GST

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