https://www.taxtmi.com/caselaws?id=797034 The appellate pre-deposit requirement under Section 107(6) is determined by the provision in force when adjudicatory proceedings commence through issuance of the show-cause notice. For proceedings initiated in 2020, appeals remain governed by Section 107(6) as it then stood. The substituted proviso effective from 01.10.2025 does not apply to those proposed appeals, notwithstanding that they may be filed after the substitution took effect. en-us Thu, 13 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797034 The appellate pre-deposit requirement under Section 107(6) is determined by the provision in force when adjudicatory proceedings commence through issuance of the show-cause notice. For proceedings initiated in 2020, appeals remain governed by Section 107(6) as it then stood. The substituted proviso effective from 01.10.2025 does not apply to those proposed appeals, notwithstanding that they may be filed after the substitution took effect. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797034