Pre-deposit for GSTAT appeal not applicable retrospectively to penalty-only SCNs issued before amendment: HC
Source: Taxmann GST Daily (Thursday, 24 September 2026) | [2026] [Vol. 111] Part 19.
Case: Aakash Gupta vs. Goods and Services Tax Appellate Tribunal [2026] 190 taxmann.com 610 (Delhi).
Nine writ petitions concerned penalty-only GST proceedings. After an amendment (effective 01-10-2025) introduced a pre-deposit for GSTAT appeals where there is penalty without tax demand, petitioners whose SCNs pre-dated the amendment challenged application of the new requirement to their appeals (including second appeals).
Held: Following Gaurav Jain v. Joint Commissioner (Appeals-II), CGST Delhi Zone [2026] 188 taxmann.com 1113 (Delhi), the amendment cannot apply retrospectively to SCNs issued before 01-10-2025. The vested right to pursue the appellate remedy without that pre-deposit is preserved, whether the appeal is first or second. GSTAT was directed to allow filing of such penalty-only appeals without insisting on pre-deposit.
Digest republished with credit to Taxmann.
Attribution
Original credit: Taxmann GST Daily. This digest is published with acknowledgment to Taxmann (Taxmann.com). For the complete analysis, headnotes, and citations, please refer to the source.
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