{"id":76709,"date":"2026-09-21T08:57:05","date_gmt":"2026-09-21T08:57:05","guid":{"rendered":""},"modified":"2026-09-21T08:57:05","modified_gmt":"2026-09-21T08:57:05","slug":"vested-appeal-rights-prevent-retrospective-pre-deposit-requirements-in-penalty-only-appeals-arising-from-pre-amendment-show-cause-notices","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76709","title":{"rendered":"Vested appeal rights prevent retrospective pre-deposit requirements in penalty-only appeals arising from pre-amendment show-cause notices."},"content":{"rendered":"<p>Vested appeal rights prevent retrospective pre-deposit requirements in penalty-only appeals arising from pre-amendment show-cause notices.<br \/>Case-Laws<br \/>GST<br \/>The vested right of appeal arises when the lis is instituted, and a later amendment imposing a fresh pre-deposit obligation does not apply to pending proceedings without clear legislative intent. Where a penalty-only appeal arose from a show-cause notice issued before the amended proviso took effect, the post-amendment pre-deposit requirement could not be imposed. The Registry&#39;s objection was set aside, the appeal was admitted without pre-deposit, and jurisdictional and merits issues remained open for 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=104004\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vested appeal rights prevent retrospective pre-deposit requirements in penalty-only appeals arising from pre-amendment show-cause notices.Case-LawsGSTThe vested right of appeal arises when the lis is instituted, and a later amendment imposing a fresh p&#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-76709","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76709","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=76709"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76709\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}