https://www.taxtmi.com/article/detailed?id=17420 Vested appellate rights attach when adjudicatory proceedings commence. The substituted pre-deposit condition in Section 107(6), effective from 1 October 2025 for penalty-only orders, does not govern appeals arising from show cause notices issued before that date. The applicable appellate condition is the law in force when the lis begins, not the date of the adjudication order or appeal. A later order cannot impose a newly introduced pre-deposit requirement on an appeal arising from an already commenced proceeding. en-us Thu, 17 Sep 2026 07:54:10 +0530 Thu, 17 Sep 2026 07:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17420 Vested appellate rights attach when adjudicatory proceedings commence. The substituted pre-deposit condition in Section 107(6), effective from 1 October 2025 for penalty-only orders, does not govern appeals arising from show cause notices issued before that date. The applicable appellate condition is the law in force when the lis begins, not the date of the adjudication order or appeal. A later order cannot impose a newly introduced pre-deposit requirement on an appeal arising from an already commenced proceeding. Articles Goods and Services Tax - GST Thu, 17 Sep 2026 07:54:10 +0530 https://www.taxtmi.com/article/detailed?id=17420