The Tribunal is having powers to refuse to admit the appeal

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

Ans. In cases where the appeal involves –
• tax amount or input tax credit or
• the difference in tax or the difference in input tax credit involved or
• amount of fine, fees or amount of penalty determined by such order,
does not exceed Rs 50,000/-, the Tribunal has discretion to refuse to admit such appeal. (Section 112(2) of the Act)