https://www.taxtmi.com/caselaws?id=802423 Section 112 gives the Tribunal discretion to refuse admission of an appeal where the relevant amount of tax or input tax credit does not exceed Rs. 50,000. Refusal is discretionary rather than an automatic consequence of falling below the threshold. Where admission is refused at this stage, the substantive dispute is not examined on its merits. en-us Tue, 03 Nov 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802423 Section 112 gives the Tribunal discretion to refuse admission of an appeal where the relevant amount of tax or input tax credit does not exceed Rs. 50,000. Refusal is discretionary rather than an automatic consequence of falling below the threshold. Where admission is refused at this stage, the substantive dispute is not examined on its merits. Case-Laws GST Tue, 03 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802423