https://www.taxtmi.com/caselaws?id=799711 Section 112 of the Central Goods and Services Tax Act, 2017 permits a person aggrieved by an order under section 107 to appeal to the Appellate Tribunal. Section 112(2) separately authorises the Tribunal to decline admission where the tax, input tax credit, fine, fee or penalty determined by the impugned order does not exceed fifty thousand rupees. Applying that discretion, the appeal concerning a penalty at the threshold was refused admission. en-us Tue, 22 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799711 Section 112 of the Central Goods and Services Tax Act, 2017 permits a person aggrieved by an order under section 107 to appeal to the Appellate Tribunal. Section 112(2) separately authorises the Tribunal to decline admission where the tax, input tax credit, fine, fee or penalty determined by the impugned order does not exceed fifty thousand rupees. Applying that discretion, the appeal concerning a penalty at the threshold was refused admission. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799711