Delhi High Court: New 10% Pre-Deposit for Penalty-Only CGST Appeals Not Applicable to Proceedings Initiated Before 1 October 2025
The Delhi High Court has held that the amended proviso to Section 107(6) of the CGST Act, requiring a 10% pre-deposit for penalty-only appeals, does not apply to cases where adjudicatory proceedings began before 1 October 2025.
