Anukul Bindal Vs Union Of India And 3 Others (Allahabad High Court)
Date: May 5, 2026
Court: High Court
Bench: Allahabad
Type: Writ Petition
Subject Matter
Appeal Right Vested Prior to Amendment Not Subject to New 10% Pre-deposit
Summary
The High Court granted interim relief , allowing the petitioner's appeal to be entertained without the 10% pre-deposit mandated by the amended Section 107 of the CGST Act. The court held that the right of appeal vested in the petitioner from the date…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Praveen Kumar, learned counsel for the petitioner; Shri Krishna Agarwal, learned counsel for the revenue and, Shri Gopal Verma, learned counsel for GSTN. 2. Submission is, the right of the appeal vested on the petitioner from the date of issuance of the show cause notice 31.03.2023. Though an adjudication order was passed on 01.…