“𝘛𝘩𝘦 𝘭𝘢𝘸 𝘤𝘩𝘢𝘯𝘨𝘦𝘥 𝘰𝘯 1 𝘖𝘤𝘵𝘰𝘣𝘦𝘳 2025.
𝘋𝘰𝘦𝘴 𝘵𝘩𝘢𝘵 𝘢𝘶𝘵𝘰𝘮𝘢𝘵𝘪𝘤𝘢𝘭𝘭𝘺 𝘢𝘱𝘱𝘭𝘺 𝘵𝘰 𝘢𝘱𝘱𝘦𝘢𝘭𝘴 𝘢𝘳𝘪𝘴𝘪𝘯𝘨 𝘧𝘳𝘰𝘮 𝘱𝘳𝘰𝘤𝘦𝘦𝘥𝘪𝘯𝘨𝘴 𝘵𝘩𝘢𝘵 𝘣𝘦𝘨𝘢𝘯 𝘮𝘶𝘤𝘩 𝘦𝘢𝘳𝘭𝘪𝘦𝘳?
Not necessarily ❌
This question recently came up before the 𝗚𝗦𝗧𝗔𝗧, 𝗛𝘆𝗱𝗲𝗿𝗮𝗯𝗮𝗱 𝗕𝗲𝗻𝗰𝗵 𝗶𝗻 𝗥𝗲𝗱𝗱𝘆 𝗩𝗲𝗲𝗿𝗮𝗻𝗻𝗮 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻𝘀 𝗣𝘃𝘁. 𝗟𝘁𝗱. 𝘃. 𝗔𝗽𝗽𝗲𝗮𝗹-𝗜 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 & 𝗢𝗿𝘀. (𝗔𝗣𝗟/𝟲𝟮𝟯/𝗛𝗬𝗗/𝟮𝟬𝟮𝟲). The Tribunal was called upon to decide whether the newly introduced requirement of 10% pre-deposit for penalty-only appeals under the proviso to Section 112(8) could be insisted upon where the proceedings had commenced before 01.10.2025.
The #Tribunal answered the question in the negative!
The reasoning is rooted in a well-established legal principle.
A right of appeal is a substantive and vested right. Unless the #legislature expressly provides otherwise, a subsequent amendment imposing an additional condition ordinarily cannot be applied retrospectively if the statute gives no indication of retrospective application.
Relying on the principles laid down by the Hon’ble #SupremeCourt in “Hoosein Kasam Dada” and the Calcutta High Court in “Barjinder Singh Kohli”, the #GSTAT that no 10% pre-deposit is required in penalty-only #Appeals where the lis commenced prior to 01.10.2025.
What makes this order significant is not merely the relief granted.
It reinforces an IMPORTANT RELEIF of #Appellate jurisprudence:
A VESTED RIGHT of appeal cannot ordinarily be burdened by a subsequent #Statutory condition unless the law clearly says so.
Of course, the Tribunal has clarified that this order is confined to the issue of admission and does not decide the appeal on merits.
For #Taxpayers facing penalty-only appeals arising out of #Proceedings initiated before 01.10.2025, this order offers an important precedent while evaluating the requirement of #Predeposit.
Read the GSTAT order here – https://lnkd.in/g3i3nbaW
[Search Type: Case Number, Search Value: APL/623/HYD/2026, Order Type: Interim order].
What are your thoughts on applying new appellate conditions to pending proceedings? We’d be interested to hear your perspective 💭
