Delhi HC grants relief to taxpayers, says 10% GST penalty appeal pre-deposit can't apply retrospectively

In a significant relief for taxpayers, the Delhi High Court on Friday held that the mandatory 10% pre-deposit introduced last year for filing appeals against penalty-only orders cannot be imposed on proceedings that had already begun before the amendment came into effect. The judgment settles an important question arising out of the amendment to Section 107(6) of the CGST Act, which became effecti…