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When the Tribunal is having powers to refuse to admit the appeal?


In cases where the appeal involves –

  1. tax amount or
  2. input tax credit or
  3. the difference in tax or
  4. the difference in input tax credit involved or
  5. amount of fine, 160 161
  6. amount of fees or
  7. amount of penalty ordered

less than Rs. 1,00,000/-, the Tribunal has discretion to refuse to admit such appeal.(Section82(2) of MGL)

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