GST Appeal Can Be Filed Without 10% Pre-Deposit as Right of Appeal May Have Vested Earlier

Anukul Bindal Vs Union Of India And 3 Others (Allahabad High Court) The Allahabad High Court considered a writ petition concerning the applicability of the amended Section 107(6) of the CGST Act, 2017, which requires a pre-deposit of 10% of the penalty amount for maintaining an appeal. The petitioner argued that the right to appeal had vested on March 31, 2023, when the show cause notice was issued, and therefore could not be altered by a subsequent amendment that came into force on October 1, 2025. It was contended that the amended requirement could not be imposed retrospectively on a vested ...