Yash Engineering Works & Anr. vs. Goods And Services Tax Appellate Tribunal & Anr.
Held
The Court held that the amendment requiring pre-deposit could not be applied retrospectively to SCNs issued prior to its effective date. Therefore, appeals involving only penalty should be admitted without insisting on pre-deposit.
Facts
The petitioners filed appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) concerning penalty proceedings initiated by Show Cause Notices (SCNs) issued before a certain amendment. The GSTAT insisted on pre-deposit for admitting the appeals.
Key Issues
Whether the amendment requiring pre-deposit for appeals applies retrospectively to penalty proceedings initiated by SCNs issued before the amendment, and whether this applies to appeals before the GSTAT.
Sections Cited
Not explicitly mentioned in the provided text, but the context refers to amendments related to pre-deposit requirements for appeals.
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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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