https://www.taxtmi.com/caselaws?id=797915 Section 112(2) of the CGST/UPGST Act, 2017 is invoked in a departmental GST appeal concerning a low disputed tax-and-penalty amount. The appeal challenged the first appellate authority's decision, but the grounds were considered insufficient to warrant admission for merits review. The provision is treated as supporting summary disposal where the disputed amount is low and no substantial challenge to the impugned order is identified. The matter therefore concerns the admission-stage treatment of departmental GST appeals involving limited tax and penalty disputes. en-us Tue, 18 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797915 Section 112(2) of the CGST/UPGST Act, 2017 is invoked in a departmental GST appeal concerning a low disputed tax-and-penalty amount. The appeal challenged the first appellate authority's decision, but the grounds were considered insufficient to warrant admission for merits review. The provision is treated as supporting summary disposal where the disputed amount is low and no substantial challenge to the impugned order is identified. The matter therefore concerns the admission-stage treatment of departmental GST appeals involving limited tax and penalty disputes. Case-Laws GST Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797915