K.S Industries & Anr. vs. The Commissioner Appeals I Central Tax Delhi. & Anr.
Held
The Court held that the amendment requiring pre-deposit cannot be applied retrospectively to SCNs issued before its effective date. 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 was filed challenging the requirement of pre-deposit for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT). The Show Cause Notices (SCNs) in these cases were issued prior to an amendment introducing the pre-deposit requirement.
Key Issues
The primary issue was whether the pre-deposit requirement for appeals under GST law, introduced by an amendment, applied retrospectively to cases where SCNs were issued before the amendment.
Sections Cited
Not explicitly mentioned in the provided text, but the context relates to appellate provisions and pre-deposit requirements under GST law.
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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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