GSTAT Appeal Allowed Without Pre-Deposit Pending Supreme Court Decision

PVCON Engineering challenged the requirement of pre-deposit for filing an appeal before GSTAT, pointing out that its SCN and Order-in-Original were issued in July and October 2024, whereas the pre-deposit amendment came into effect only from 1 October 2025. 

The Supreme Court permitted the appeal to be filed and entertained without pre-deposit pending the SLP, while also noting the separate challenge to the competence of the officer who issued the SCN.