Question 14 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 14 – Q 14. When the Tribunal is having powers to refuse to admit the appeal? Ans. In cases where the appeal involves – • tax amount or input tax credit or • the difference in tax or the difference in input tax credit involved or • amount of fine, fees or amount of penalty determined by such order, does not exceed ₹ 50,000/-, the Tribunal has discreti
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