2026 (9) TMI 1743

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....ioner Through: Mr. Rakesh Prasad Singh, Mr. Rahul Ranjan and Mr. Aman Sinha, Advs. For the Respondents Through: None. ORDER 1. Through this Writ Petition, the Petitioner prays for the following reliefs:- A. Issue an appropriate writ, order or direction, including a writ of Certiorari, thereby quashing and setting aside the Order-in-Original No. 100/CGST WEST/GST/SG/ADC/2024-25 da....

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....t from 1.10.2025 cannot be retrospectively applied to proceedings arising from Show Cause Notices issued prior thereto; D. In the alternative, issue an appropriate writ, order or direction waiving the requirement of mandatory pre-deposit under Sections 107(6) and 112(8) of the CGST Act, 2017 for the purpose of filing of the appeal against the impugned order in the facts and circumstances ....

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....hi Zone & Anr., 2026:DHC:6124-DB, since the proceedings against the Petitioner were initiated prior to 01.10.2025, the substituted proviso to Section 107(6) of the CGST Act would not govern the appeal arising therefrom. 4. This Court has considered the submissions. The Impugned Order-in-Original runs into more than 300 pages. The Adjudicating Authority has, inter alia, recorded findings regardi....