GST Tribunal Refuses MSTC’s ₹14,182 Appeal Under Section 112(2)’s ₹50,000 Threshold, Leaving Tax Order Undisturbed

M/s Metal Scrap Trade Corporation Ltd. appealed under Section 112(1) of the CGST/SGST Act, 2017, against an Order-in-Appeal dated 23 February 2026.

The Tribunal recorded that the tax/input tax credit involved was Rs. 14,182.

The dispute also concerned penalties of Rs. 40,000 in total.

The Tribunal considered whether to admit the appeal under Section 112(2), and stated that it did not examine the substantive grounds on their merits.

Section 112(2) of the CGST/SGST Act, 2017 empowers the Appellate Tribunal, in its discretion, to refuse admission of an appeal where the tax or input tax credit involved, the difference in tax or input tax credit involved, or the fine, fee, or penalty determined by the impugned order does not exceed Rs. 50,000.

No precedent was cited.

The Tribunal treated the tax/input tax credit amount of Rs. 14,182 as below the statutory threshold and exercised its discretion to refuse admission.

It confined its decision to the threshold question and expressly left the appellant’s grounds and substantive issues unexamined.

As a result, the Order-in-Appeal dated 23 February 2026 remained undisturbed, and the appeal was disposed of without a determination on the merits.