Statutory appellate-admission discretion permits refusal where the penalty falls within the prescribed monetary threshold for discretionary admission.

Statutory appellate-admission discretion permits refusal where the penalty falls within the prescribed monetary threshold for discretionary admission.
Case-Laws
GST
Statutory discretion governing appellate admission applies where a penalty does not exceed the prescribed monetary threshold. In an appeal by a managing director against a penalty order issued under section 107, the penalty fell within the threshold for discretion under section 112(2). The Tribunal exercised that discretion to refuse admission, so the appeal was not admitted.
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