M/S METAL SCRAP TRADE CORPORATION LTD vs SANJAY KUMAR SINGH, Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow

Dated: 03.11.2026
GSTAT
State Bench Lucknow
Court No. Court I
APL/227/LCK/2026
M/S METAL SCRAP TRADE CORPORATION LTD
.............Appellant
Versus
SANJAY KUMAR SINGH, DEPUTY COMMISSIONER, LUCKNOW SECTOR-
20:LUCKNOW (C):LUCKNOW II:UTTAR PRADESH & ORS. .............Respondent
Quorum
Hon’ble Santosh Kumar Srivastava, Member(Judicial)
Hon’ble Arvind Kumar, Member (Technical)
Counsel for Appellant
IMPERSON
Counsel for Respondent
MR. MAHENDRA PRATAP SINGH,
ASSISTANT COMMISSIONER, SGST
Form GST APL-04A
[See rules 113(1) & 115]
Summary of the order and demand after issue of order by the GST Appellate Tribunal
whether remand order : No
Order reference no. : ZA090371126000036H Date of order : 03/11/2026
1. GSTIN/Temporary ID/UIN - 09AACCM0021E1Z5
Appeal Case Reference no. -
2. Date - 21/05/2026
APL/227/LCK/2026
Name of the appellant - M/S METAL SCRAP TRADE CORPORATION LTD , [email protected]
3.
, 7755885588
Name of the respondant -
1. Shri Prakash Yadav Joint Commissioner(IT) State Tax Headquarters Lucknow , [email protected]
, 7235002314
2. SANJAY KUMAR SINGH
4.
5. Order appealed against - AD0902260129921
Demand Order
(5.1) Order Type -

(5.2) Ref Number - ZD090226169113G Date - 23/02/2026
Personal Hearing - 03/11/2026 06/10/2026
6.
7. Status of Order under Appeal - Confirmed – Order under Appeal is confirmed
Order in brief - 1.1. The present appeal filed by M/s Metal Scrap Trade Corporation (MSTC Limited),
Lucknow, under Section 112(1) of the CGST/SGST Act, 2017, against the Order-in-Appeal dated
23.02.2026, has been examined with reference to the statutory provisions governing admission of
appeals before this Tribunal. 1.2. It is observed that the aggregate amount of tax/input tax credit
involved in the present dispute is Rs.14,182/-, which is below the monetary threshold of Rs.50,000/-
prescribed under Section 112(2) of the CGST Act, 2017. 1.3. Section 112(2) of the CGST/SGST Act,
2017 provides as follows: “The Appellate Tribunal may, in its discretion, refuse to admit any such
appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or
the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees.”
1.4. The said provision empowers the Appellate Tribunal, in its discretion, to refuse admission of an
appeal where the amount of tax or input tax credit involved, or the amount of fine, fee or penalty
determined by the impugned order, does not exceed the prescribed limit. 1.5. Accordingly, having
regard to the amount involved in the present appeal and the statutory provision referred to
hereinabove, this Tribunal is of the considered view that the appeal does not warrant admission and
deserves to be refused at the threshold in exercise of the discretion conferred under Section 112(2) of
the CGST/SGST Act, 2017. 1.6. It is clarified that the present order is confined solely to the question
of admission of the appeal under Section 112(2) of the CGST/SGST Act, 2017. The grounds raised by
the Appellant and the substantive issues involved in the dispute have not been examined on merits.
1.7. In view of the foregoing discussion, the present appeal is hereby refused for admission under
Section 112(2) of the CGST/SGST Act, 2017. The impugned Order-in-Appeal dated 23.02.2026
remains undisturbed. The appeal stands disposed of accordingly.
8.
Summary of Order
If demand order then whether demand quantified: No
9.
For Other orders and Demand orders which are not quantified:
10.
Issues as
raised
by
proper
officer
Order by GST
Appellate
Tribunal
Issues as determined by Appellate/Revisional authority
The present
appeal is hereby
refused for
admission under
Section 112(2) of
the CGST/SGST
Act, 2017.
Appellate authority's errors: - Detailed order APL-04 (Hindi) stated that the
entire excess ITC demand should be deleted, but mechanically granted relief
of only 2,506 each (using the lower detailed OIO DRC-07 figure). - System
APL 04 then committed a clerical error: relief of 2,506 CGST and 3,506
SGST, resulting in sustained excess ITC demand of CGST 1,330 and SGST
330 (instead of both zero).
Short or
non-
payment
of tax
Short or
non-
payment
of tax
IGST 1,152; CGST 4,009; SGST 4,009 (confirmed)

Levy of
CGST 10,000, SGST 10,000, IGST 20,000 (total 40,000)
Penalty
Place :LUCKNOW
Signature
Date : 03.11.2026
LUCKNOW ANAMIKA DEVI
Designation : Stenographer/Law researcher
Jurisdiction :Lucknow