https://www.taxtmi.com/article/detailed?id=17140 The substituted proviso to Section 107(6) of the CGST Act imposes a pre-deposit condition for appeals against penalty-only orders. The reported decision treats the right of appeal as a substantive appellate package that vests when the lis commences. Where a show cause notice preceded the amendment, the appeal remains governed by the earlier regime, even if the adjudication order or appeal follows the amendment. An appellate authority has no inherent power to waive a statutory pre-deposit, while the amended condition's constitutional validity for later-initiated proceedings remains unaddressed. en-us Sat, 08 Aug 2026 08:34:13 +0530 Sat, 08 Aug 2026 08:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17140 The substituted proviso to Section 107(6) of the CGST Act imposes a pre-deposit condition for appeals against penalty-only orders. The reported decision treats the right of appeal as a substantive appellate package that vests when the lis commences. Where a show cause notice preceded the amendment, the appeal remains governed by the earlier regime, even if the adjudication order or appeal follows the amendment. An appellate authority has no inherent power to waive a statutory pre-deposit, while the amended condition's constitutional validity for later-initiated proceedings remains unaddressed. Articles Goods and Services Tax - GST Sat, 08 Aug 2026 08:34:13 +0530 https://www.taxtmi.com/article/detailed?id=17140