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SC Allows GST Appeal Without Pre-Deposit as Amendment Came After Appealable Order
Case Law Details
- Case Name
- M.M. Traders Vs State of U.P. & Ors. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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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 ...
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