Section 112 of CGST Act, 2017 : Section 112: Appeals To Appellate Tribunal

Explanation using Example

Imagine a scenario where a business owner, Mr. Sharma, has been issued an order by the GST authorities demanding additional tax and imposing a penalty due to an alleged misclassification of goods under GST rates. Mr. Sharma believes that the goods are correctly classified and that the additional tax and penalty should not apply. He decides to appeal against this order.

Mr. Sharma files an appeal to the Appellate Tribunal under Section 112(1) of the CGST Act within three months from the date the order was communicated to him, challenging the authority's decision.

The Appellate Tribunal reviews the appeal and notes that the disputed tax amount is ₹60,000, which exceeds the ₹50,000 threshold mentioned in Section 112(2). There...

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