Tribunal discretion to refuse admission of appeals where disputed tax or related amounts fall below statutory threshold, limiting appellate access. Where an appeal concerns tax amounts, input tax credit, differences in tax or input tax credit, or monetary assessments such as fines, fees or penalties ... Summary
Tribunal discretion to refuse admission of appeals where disputed tax or related amounts fall below statutory threshold, limiting appellate access.
Where an appeal concerns tax amounts, input tax credit, differences in tax or input tax credit, or monetary assessments such as fines, fees or penalties beneath the prescribed threshold, the Tribunal may exercise discretion to refuse admission of the appeal under the draft GST provision.
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