Case Law, GST Updates

Delhi High Court: Appellate “Lis” Under Section 107(6) Commences on the Show Cause Notice Date, Not the Adjudication Order

Case Law, GST Updates / / , , , , , ,

Delhi HC holds the Finance Act 2025’s 10% GST penalty pre-deposit under Section 107(6) doesn’t apply where the Show Cause Notice pre-dates the 1 Oct 2025 amendment — appellate rights are fixed on the SCN date, not the order date.

Delhi High Court: Appellate “Lis” Under Section 107(6) Commences on the Show Cause Notice Date, Not the Adjudication Order Read Post »