167.            ABC Ltd was engaged in supplying services on which it did not pay any tax. However, department issues a show cause notice to company demanding tax and interest to the tune of Rs.5,45,000. An appeal was filed to appellate authority which passed an order confirming the demand on the company. The company being aggrieved by the order of appellate authority decided to file an appeal to GSTAT against such order.

Determine the amount of fees to be paid for filing appeal to GSTAT.

As per section 112 read with rule 110(5) of Appeals and Revision Rules, an appeal to Appellate Tribunal shall be accompanied by a fees of Rs.5,000.