Goods and Service TaxArticle·5 August 2026

No pre deposit on penalty appeal prior to October 2025

By J the App

Executive Summary

The GSTAT, Hyderabad admitted a penalty-only appeal without insisting on pre-deposit, holding that the proviso to Section 112(8) of the CGST Act, introduced with effect from 1 October 2025, applies prospectively and cannot govern earlier proceedings.

Domain | Indirect Tax | GST

Background

The appellant challenged an appellate...

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