GSTAT Can Refuse Appeals Below the Statutory Threshold

The appellant challenged a penalty of ₹25,000 each imposed in her capacity as Managing Director of two units of Weikfield Foods. Although she argued that the new 10% penalty pre-deposit requirement under Section 112(8) was introduced only from 01.10.2025, GSTAT held that the appeal itself could be refused under Section 112(2) because the amount involved did not exceed ₹50,000.