SC Allows GST Appeal Without Pre-Deposit as Amendment Came After Appealable Order

M.M. Traders Vs State of U.P. & Ors. (Supreme Court of India) The matter before the Supreme Court arose from the petitioner’s contention that an appealable order had been passed on January 1, 2025, whereas the amendment introducing a pre-deposit requirement for filing a further appeal came into force only on October 1, 2025. The petitioner argued that the subsequently introduced condition of pre-deposit could not operate as a pre-condition for maintaining the appeal in the present case. Considering the submissions advanced on behalf of the petitioner, the Supreme Court issued notice ...