Pre-Deposit Amendment for GST Penalty Appeals Does Not Apply Retrospectively to SCNs Issued Prior to October 2025
Pre-Deposit Amendment for GST Penalty Appeals Does Not Apply Retrospectively to SCNs Issued Prior to October 2025 Issue Whether the statutory amendment introducing mandatory pre-deposit requirements for filing appeals in penalty-only GST proceedings applies retrospectively to matters where the Show Cause Notices (SCNs) were issued prior to 1 October 2025. Facts Batch Proceedings: A batch… Read More »