Micro Sales Through Its Proprietor Yash Goel vs. Goods And Servcies Tax Appellate Tribunal & Anr.
Held
The Court held that the amendment requiring pre-deposit cannot be applied retrospectively to SCNs issued before its effective date. This benefit extends to appeals filed before GSTAT.
Facts
The petitioners filed appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) concerning penalties. Show Cause Notices (SCNs) were issued prior to an amendment that introduced a pre-deposit requirement for appeals.
Key Issues
Whether the pre-deposit requirement for appeals involving penalty applies retrospectively to SCNs issued before the amendment, and if this applies to appeals before 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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