https://www.taxtmi.com/article/detailed?id=17138 Vested appellate rights under the CGST Act arise when adjudicatory proceedings commence through issuance of a show cause notice and include the applicable pre-deposit conditions. The substituted penalty-only pre-deposit requirement effective from October 1, 2025 does not apply to proceedings initiated before that date absent express or necessarily implied retrospective intent. Substitution and the absence of a saving clause do not divest accrued appellate rights. Although an Appellate Authority cannot waive an applicable statutory pre-deposit for financial hardship, appeals arising from pre-amendment show cause notices may be filed without the newly introduced penalty pre-deposit, subject to admitted liability. en-us Sat, 08 Aug 2026 08:34:06 +0530 Sat, 08 Aug 2026 08:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17138 Vested appellate rights under the CGST Act arise when adjudicatory proceedings commence through issuance of a show cause notice and include the applicable pre-deposit conditions. The substituted penalty-only pre-deposit requirement effective from October 1, 2025 does not apply to proceedings initiated before that date absent express or necessarily implied retrospective intent. Substitution and the absence of a saving clause do not divest accrued appellate rights. Although an Appellate Authority cannot waive an applicable statutory pre-deposit for financial hardship, appeals arising from pre-amendment show cause notices may be filed without the newly introduced penalty pre-deposit, subject to admitted liability. Articles Goods and Services Tax - GST Sat, 08 Aug 2026 08:34:06 +0530 https://www.taxtmi.com/article/detailed?id=17138