No 10% GST Pre-Deposit Required for Appeals if Show Cause Notice Was Issued Before 1 October 2025:
The Delhi High Court rules that Section 107(6) of CGST Act cannot apply Retrospectively to Pending proceedings
HC Rules Section 107(6) Is Not Retrospective
Saima
Aug 4, 2026
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No 10% GST Pre-Deposit Required for Appeals if Show Cause Notice Was Issued Before 1 October 2025
The Delhi High Court rules that Section 107(6) of CGST Act cannot apply Retrospectively to Pending proceedings
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Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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