Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals

GST Updates Pooja Jain -
Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr. Court: Delhi High Court Judgment Date: 31 July 2025 The 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...
Continue reading...

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 2025 The Delhi High...

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 Search and Seizure under Section 67 of CGST Act: Complete Legal Guide for Businesses updated 2026

GST Search and Seizure under Section 67 of the CGST Act: A Practical Legal Guide for Businesses Introduction Section 67 of the Central Goods and Services...

― Advertisement ―

spot_img
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 2025 The 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...

Travel News

What's happening now?

― Advertisement ―

spot_img
Load more

Explore more articles

Most Viewed

Recommended for you

Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals

0
Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr. Court: Delhi High Court Judgment Date: 31 July 2025 The 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 2025 The 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

GST Search and Seizure under Section 67 of the CGST Act: A Practical Legal Guide for Businesses Introduction Section 67 of the Central Goods and Services...
GST Updates

Can Recipient ITC Be Denied if Supplier Becomes a GST Defaulter 2026

A supplier's GST default is one of the most common reasons for Input Tax Credit (ITC) disputes. While GST law prescribes certain conditions for...
GST Updates

GST Department Audit: 2026 Business Audit

GST Department Audit: 2026 Why Does Your Business Get Selected and What Should You Do? A GST Department Audit is conducted by the GST authorities...
Direct Taxation

EPF Scheme 2026: New PF Withdrawal Rules Explained in Simple Language 

The Central Government has introduced the Employees' Provident Fund (EPF) Scheme, 2026 under the Code on Social Security, 2020. The new scheme replaces the...
Direct Taxation

Buyback Tax Rules in FY 2026-27: STCG vs LTCG Explained

Buyback Tax Rules in FY 2026-27: STCG vs LTCG Explained If you receive money from a company through a share buyback during Financial Year (FY)...
GST Updates

GSTR-3B Will Be Locked from July 2026: What Every GST Taxpayer Should Know

GSTR-3B to Become Non-Editable from July 2026 The GST system is undergoing a significant change from July 2026. Going forward, GSTR-3B will become locked, meaning...

― Advertisement ―

spot_img
GST Updates

Delhi High Court Clarifies Applicability of 10% Pre-Deposit in GST Penalty Appeals

Pooja Jain -
Case Name: Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr. Court: Delhi High Court Judgment Date: 31 July 2025 The Delhi High Court has clarified that the amended requirement of a 10% pre-deposit of penalty under Section...