GSTAT Hyderabad: No Pre-Deposit Required for Penalty-Only Appeals Filed Before 1 October 2025 Under Section 112(8) CGST Act
The GSTAT Hyderabad Bench has held that appeals against penalty-only orders issued before 1 October 2025 do not require a pre-deposit under Section 112(8) of the CGST Act, following the prospective application of the 2025 amendment.
