The Supreme Court has permitted the petitioner to file an appeal before the GSTAT without the requirement of pre-deposit, pending the outcome of the present SLP, in a case where the show cause notice was issued on 26.07.2024 and the Order-in-Original was passed on 03.10.2024 — both prior to the effective date of 01.10.2025 from which the amendment prescribing pre-deposit came into effect. The order by Justice K.V. Viswanathan and Justice Arun Palli in SLP (C) No. 28059/2026 (M/s Pvcon Engineering Co. v. CGST Bhopal, decided 07.09.2026) also noted the petitioner’s contention that the SCN was not issued by a proper officer.
The case raises the important question of whether the pre-deposit condition under the amended law applies to appeals arising from proceedings initiated before the amendment’s effective date. The Supreme Court issued notice and tagged the matter with a connected SLP. The interim direction permitting appeal without pre-deposit protects the petitioner’s remedy pending final determination.
- 2026-juristway.com-2560-SC-GST | Supreme Court of India | SLP (C) No. 28059/2026 | 07.09.2026