Know when Tribunal can refuse to admit Appeal under GST

By | September 29, 2016

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)


 

S. No. Title of the Post
1. Goods and Services Tax (GST): An Overview
2 Levy of GST & Exemption from Tax
3. GST Registration
4. Meaning and Scope of Supply
5 Time of Supply
6 Valuation in GST
7. GST Payment of Tax
8 Electronic Commerce under Goods & Service Tax (GST)
9 Job Work under Goods & Service Tax (GST)
10 Input Tax Credit under Goods & Service Tax (GST)
11 Concept of Input Service Distributor in Goods & Service Tax (GST)
12 Returns Process and matching of Input Tax Credit under GST
13 Assessment and Audit under GST
14 Refund under GST
15 Demands and Recovery under GST
16 Appeals, Review and Revision in GST
17 Advance Ruling in Goods and Service Tax (GST)
18 Settlement Commission in Goods and Service Tax (GST)
19 Inspection, Search, Seizure and Arrest under GST
20 Offences, Penalty, Prosecution & Compounding in GST
21 Integrated Goods & Service Tax (IGST) Act Overview
22. Place of Supply of Goods and Service under GST
23. Frontend Business Process on GST Portal
24. Transitional Provisions in Goods & Service Tax (GST)

 

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