The GSTAT Chandigarh Bench has refused to admit an appeal filed by the Managing Director of M/s Weikfield Foods Pvt. Ltd. against a penalty of Rs. 50,000 (Rs. 25,000 per unit) imposed under Section 122(3) of the CGST Act, exercising its discretion under Section 112(2) which empowers the Tribunal to refuse admission where the tax, ITC, fine, fee or penalty determined by the impugned order does not exceed Rs. 50,000. The order by Member (Judicial) Jatinder Pal Singh and Member (Technical) Pradeep Kumar Goel in APL/D84/CHD/2026 (Ashwini Malhotra, decided 22.09.2026) is among the first reported applications of the Tribunal’s discretionary refusal power under Section 112(2), and clarifies the distinction between this provision and the pre-deposit question under Section 112(8).
The appellant had argued that no pre-deposit was required since the SCN was issued on 30.12.2022, before the amended proviso to Section 112(8) (requiring 10% pre-deposit for penalty-only orders) came into force on 01.10.2025. However, the Tribunal did not reach this question, instead invoking the altogether different gateway provision of Section 112(2) to refuse admission on the ground that the total penalty determined against the appellant individually did not exceed Rs. 50,000.
- 2026-juristway.com-2627-GSTAT(Chandigarh)-GST | GSTAT Chandigarh Bench | APL/D84/CHD/2026 | 22.09.2026