GSTAT Chandigarh
For revenue
Ashwini Malhotra v. Commissioner of Central Tax, CGST Commissionerate
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