Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals
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Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr.
Court: Delhi High Court
Judgment Date: 31 July 2025The Delhi High...
Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals
Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr.
Court: Delhi High Court
Judgment Date: 31 July 2025The Delhi High Court has clarified that the amended requirement of a 10% pre-deposit of penalty under Section 107(6) of the CGST Act cannot be applied retrospectively. The Court held that the right to file an appeal is...
Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals
Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr.
Court: Delhi High Court
Judgment Date: 31 July 2025The Delhi High...
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GST Search and Seizure under Section 67 of CGST Act: Complete Legal Guide for Businesses updated 2026
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GST Updates
Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals
Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr.
Court: Delhi High Court
Judgment Date: 31 July 2025The Delhi High Court has clarified that the amended requirement of a 10% pre-deposit of penalty under Section 107(6) of the CGST Act cannot be applied retrospectively. The Court held that the right to file an appeal is...
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Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals
Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr.
Court: Delhi High Court
Judgment Date: 31 July 2025The Delhi High Court has clarified that the amended requirement of a 10% pre-deposit of penalty...
GST Updates
Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals
Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr.
Court: Delhi High Court
Judgment Date: 31 July 2025The Delhi High...
GST Updates
Supreme Court Upholds Section 16(2)(c) of the CGST Act: ITC Depends on Supplier’s Tax Payment
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, reaffirming that Input Tax Credit (ITC) is available...
GST Updates
GST Search and Seizure under Section 67 of CGST Act: Complete Legal Guide for Businesses updated 2026
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GST Updates
Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals
Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr.
Court: Delhi High Court
Judgment Date: 31 July 2025The Delhi High Court has clarified that the amended requirement of a 10% pre-deposit of penalty under Section...