https://www.taxtmi.com/article/detailed?id=17334 Section 112(2) gives the Appellate Tribunal discretion to refuse admission of small-value GST appeals, reducing avoidable litigation. Taxpayers considering low-value second appeals should assess admission risk, litigation cost, recurring issues and the strength of their grounds. Departmental appeals remain governed by monetary limits that operate as general guidelines, subject to exceptions for recurring issues, classification, refunds and other specified matters. Tax officials should apply these limits consistently to prevent repetitive and low-value litigation. en-us Wed, 02 Sep 2026 08:31:28 +0530 Wed, 02 Sep 2026 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17334 Section 112(2) gives the Appellate Tribunal discretion to refuse admission of small-value GST appeals, reducing avoidable litigation. Taxpayers considering low-value second appeals should assess admission risk, litigation cost, recurring issues and the strength of their grounds. Departmental appeals remain governed by monetary limits that operate as general guidelines, subject to exceptions for recurring issues, classification, refunds and other specified matters. Tax officials should apply these limits consistently to prevent repetitive and low-value litigation. Articles Goods and Services Tax - GST Wed, 02 Sep 2026 08:31:28 +0530 https://www.taxtmi.com/article/detailed?id=17334