https://www.taxtmi.com/article/detailed?id=17643 Mandatory pre-deposit for GST penalty-only appeals is contested where the challenged order predates 1 October 2025. Before that date, pre-deposit was calculated by reference to tax in dispute, leaving penalty-only orders without a tax-based deposit amount except in detention cases. Amendments thereafter require 10% of the penalty at first appeal and an additional 10% for Tribunal appeal. The dispute raises whether this later condition applies retrospectively and whether valid proper-officer appointment is a jurisdictional issue. en-us Tue, 27 Oct 2026 13:49:12 +0530 Tue, 27 Oct 2026 13:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17643 Mandatory pre-deposit for GST penalty-only appeals is contested where the challenged order predates 1 October 2025. Before that date, pre-deposit was calculated by reference to tax in dispute, leaving penalty-only orders without a tax-based deposit amount except in detention cases. Amendments thereafter require 10% of the penalty at first appeal and an additional 10% for Tribunal appeal. The dispute raises whether this later condition applies retrospectively and whether valid proper-officer appointment is a jurisdictional issue. Articles Goods and Services Tax - GST Tue, 27 Oct 2026 13:49:12 +0530 https://www.taxtmi.com/article/detailed?id=17643