Silver Metal Works Through Its Proprietor Govind Verma vs. Goods And Services Tax Appellate Tribunal & Anr.
Held
The Court held that the amendment requiring pre-deposit should not be applied retrospectively to appeals arising from Show Cause Notices issued prior to the amendment. This principle extends to appeals filed before the GSTAT, regardless of whether it's a first or second appeal.
Facts
A batch of writ petitions challenged the requirement of pre-deposit for appeals involving penalty, especially when Show Cause Notices were issued before a certain amendment. The core issue was whether this benefit extended to appeals before the Goods and Services Tax Appellate Tribunal (GSTAT).
Key Issues
Whether the requirement of pre-deposit for appeals involving penalty, introduced by an amendment, applies retrospectively to cases where Show Cause Notices were issued before the amendment, and if this applies to appeals before the GSTAT.
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Heard together (3 matters)
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$~36, 39 to 45 & 55 * IN THE HIGH COURT OF DELHI AT NEW DELHI (36) # CNR No. DLHC010414152026 + W.P.(C) 12808/2026, CM APPL. 59390/2026, CM APPL. 59391/2026 AAKASH GUPTA .....Petitioner Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr.
Divyansh Gupta, Mr.
Kunal Singhal, Advs. versus GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Mr. Aditya Singla, SSC-CBIC. (39) # CNR No. DLHC010432272026 + W.P.(C) 13337/2026, CM APPL. 62010/2026, CM APPL. 62011/2026 S N ENTERPRISES & ANR. .....Petitioners Through: Mr. Rupesh Kumar, Sr Adv. with Mr. Vedant Gupta, Mr.
Divyansh Gupta, Mr.
Kunal Singhal, Advs. versus GOODS AND SERVICES TAX APPELLATE TRIBUNAL & ANR. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Mr. Apurv Yadav, Advs. (40) # CNR No. DLHC010432292026 + W.P.(C) 13339/2026, CM APPL. 62019/2026, CM APPL. 62020/2026 SILVER METAL WORKS THROUGH ITS PROPRIETOR GOVIND VERMA .....Petitioner Through: Mr. Rupesh Kumar, Sr Adv.
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