Summary
In a batch of writ petitions arising from Section 122 proceedings, the Court held that the amended pre-deposit requirement in Section 107(6) of the CGST Act, in force from 1 October 2025, does not govern appeals arising from show cause notices issued before that date.
What it means for you
Check the notice date before computing pre-deposit on a GST appeal.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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