GST Appellate Tribunal, Ghaziabad

Raghvendra Vikram Singh v. Technomat Composheet (P.) Ltd

Where State Tax Department filed appeal against penalty order relating solely to e-way bill penalty of Rs. 88,074, since disputed penalty amount was below prescribed Rs. 20 lakh monetary limit and no recognised exception or reasoned exercise of residual power was shown, appeal was rightly dismissed at threshold for failing monetary limit and absence of case-specific justification