This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Vested Rights at Commencement of Lis: Section 107(6) GST Amendment Impact
Case Law Details
- Case Name
- Gaurav Jain & Anr. Vs Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Gaurav Jain & Anr. Vs Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. (Delhi High Court)
A landmark ruling on the temporal operation of statutory appeal conditions was recently delivered by the Hon’ble High Court of Delhi in Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr. In W.P.(C) 8414/2026, judgment dated 31.07.2026. The High Court reaffirmed the fundamental tax jurisprudence principle: the right of appeal is a substantive vested right that attaches to the lis at its commencement i.e. issuance of Show Cause Notice, and cannot be impaire...
Author Info
