The GSTAT, Hyderabad Bench held that the amended pre-deposit requirement for penalty-only appeals under Section 112(8) of the CGST Act applies prospectively from 01.10.2025 and does not govern earlier proceedings.
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The GSTAT, Hyderabad Bench held that the amended pre-deposit requirement for penalty-only appeals under Section 112(8) of the CGST Act applies prospectively from 01.10.2025 and does not govern earlier proceedings.
