https://www.taxtmi.com/article/detailed?id=17471 GST appellate pre-deposit for penalty-only orders is disputed because the amended regime effective from October 1, 2025 contains no transitional provision. Earlier provisions tied pre-deposit to tax in dispute, so an order imposing penalty alone with no tax demand did not attract deposit. The central issue is whether the new penalty pre-deposit applies by reference to the show-cause notice commencing adjudication or to the date of filing the GSTAT appeal. An interim arrangement permits the GSTAT appeal to be entertained without pre-deposit pending determination. en-us Sat, 26 Sep 2026 08:31:41 +0530 Sat, 26 Sep 2026 08:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17471 GST appellate pre-deposit for penalty-only orders is disputed because the amended regime effective from October 1, 2025 contains no transitional provision. Earlier provisions tied pre-deposit to tax in dispute, so an order imposing penalty alone with no tax demand did not attract deposit. The central issue is whether the new penalty pre-deposit applies by reference to the show-cause notice commencing adjudication or to the date of filing the GSTAT appeal. An interim arrangement permits the GSTAT appeal to be entertained without pre-deposit pending determination. Articles Goods and Services Tax - GST Sat, 26 Sep 2026 08:31:41 +0530 https://www.taxtmi.com/article/detailed?id=17471