https://www.taxtmi.com/caselaws?id=799717 GST appeals arising from show-cause notices issued before 1 October 2025 remain subject to the pre-substitution pre-deposit regime under Section 107(6), even where the appellate requirement was later replaced. The substituted pre-deposit requirement for disputed penalty does not govern proceedings initiated earlier. Challenges alleging inadequate consideration of contentions in an adjudication order require examination of facts and merits and should be pursued through the statutory appellate remedy rather than writ jurisdiction. en-us Mon, 21 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799717 GST appeals arising from show-cause notices issued before 1 October 2025 remain subject to the pre-substitution pre-deposit regime under Section 107(6), even where the appellate requirement was later replaced. The substituted pre-deposit requirement for disputed penalty does not govern proceedings initiated earlier. Challenges alleging inadequate consideration of contentions in an adjudication order require examination of facts and merits and should be pursued through the statutory appellate remedy rather than writ jurisdiction. Case-Laws GST Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799717