Aakash Gupta v. Goods and Services Tax Appellate Tribunal
In favour of the assessee
The ruling in brief
Multiple writ petitioners including Aakash Gupta approached the Delhi High Court (W.P.(C) Nos. 12808 et seq., 14 September 2026) because GSTAT insisted on pre-deposit for appeals arising from penalty-only show cause notices issued before the amended pre-deposit requirement. Sections 107 and 112 CGST govern first and second appeals; the right of appeal vests when the SCN is issued. The Court held the new pre-deposit condition could not apply retrospectively to penalty-only cases from pre-amendment SCNs, and directed GSTAT to entertain those appeals without pre-deposit. Outcome favoured assessees. Penalty appeals tied to older SCNs should be filed under the law as it stood when the notice was issued. This note is published for Chartered Universe GST case-law research and does not constitute legal advice. Readers should consult the full order, confirm the decision date and citation, and assess whether later statutory changes affect reliance before advising clients or filing appeals.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.112 — Appeals to the Appellate Tribunal.
- CGST S.107 — Appeals to the Appellate Authority.
Source documents
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