GST Appellate Tribunal, Chandigarh
Ashwini Malhotra v. Commissioner of Central Tax, CGST Commissionerate
For revenue
The ruling in brief
Where appellant, as Managing Director, faced personal penalty of Rs 25,000 each under section 122(3) for two company units and total amount determined against appellant did not exceed Rs 50,000, Tribunal exercised statutory discretion to refuse admission as threshold requirement was not met, resulting in dismissal of appeal
Provisions considered
Section 112 of Central Goods and Services Tax Act, 2017/Himachal Pradesh Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.