Reddy Veeranna Constructions Pvt. Ltd. Vs Appeal-I Commissioner
Date: July 27, 2026
Subject Matter
Pre-deposit Not Required for Penalty-Only Appeals Initiated Before Section 112(8) Amendment
Summary
The Appellate Tribunal has allowed the appeal to be admitted without pre-deposit, holding that the amendment to Section 112(8) of the CGST Act, requiring pre-deposit for appeals against penalty-only orders, is prospective in nature. This means the am…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The appeal came up for consideration on the question of admission. 2. The Registry has issued a notice to the Appellant for rectification of certain defects and pointed out that they have not made statutory pre-deposit. 3. We heard the Ld. Counsel for the Appellant. 4. Briefly, the facts are that the Appellant was served with Show Cause Notice for propos…