{"id":76288,"date":"2026-08-04T08:39:30","date_gmt":"2026-08-04T08:39:30","guid":{"rendered":""},"modified":"2026-08-04T08:39:30","modified_gmt":"2026-08-04T08:39:30","slug":"prospective-pre-deposit-requirement-cannot-restrict-admission-of-penalty-only-gst-appeals-arising-before-the-proviso-took-effect","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76288","title":{"rendered":"Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect."},"content":{"rendered":"<p>Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.<br \/>Case-Laws<br \/>GST<br \/>The penalty-only pre-deposit proviso to section 112(8) of the CGST Act applies prospectively from 1 October 2025. The text states that, because the impugned appellate order predated that effective date and the amendment did not expressly or necessarily imply retrospective operation, the pre-deposit condition could not attach to a substantive right of appeal arising from proceedings instituted earlier. Accordingly, no pre-deposit was required for admission of the penalty-only GST appeal, without affecting the merits or any direction at final hearing.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=102357\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.Case-LawsGSTThe penalty-only pre-deposit proviso to section 112(8) of the CGST Act applies prospectively from 1 October 202&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76288","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76288"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76288\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}