Authority: Supreme Court of India

Order Date: 07-09-2026

Case Overview

  • Parties: Petitioner – M/S PVCON ENGINEERING CO.; Respondents – CGST AND CENTRAL EXCISE, BHOPAL & ORS.
  • Petition: Special Leave to Appeal (C) No. 28059/2026 arising from judgment and order dated 06-07-2026 of the High Court of Madhya Pradesh, Principal Seat at Jabalpur.
  • Key Dates Mentioned:
  • Show Cause Notice issued on 26‑July‑2024.
  • Order‑in‑Original passed on 3‑Oct‑2024.
  • Amendment prescribing pre‑deposit became effective on 1‑Oct‑2025.
  • Legal Issue: Whether the pre‑deposit condition, introduced by the amendment effective 1‑Oct‑2025, can be imposed on an appeal filed for a judgment dated before that amendment, and whether the Show Cause Notice was issued by a proper officer.
  • Counsel Submissions: Petitioner's counsel, Mr. Abhishek Garg, argued that the pre‑deposit requirement cannot be applied retroactively and that the Show Cause Notice was not issued by a proper officer.

Observations & Reasoning

  • The Court noted the temporal mismatch between the dates of the Show Cause Notice/Order‑in‑Original and the later amendment introducing the pre‑deposit requirement.
  • Recognising the petitioner's argument, the Court found merit in allowing the appeal to proceed without the pre‑deposit, pending final determination of the petition.

Order

1. Application for exemption from filing certified copy of the impugned judgment is allowed.

2. The petitioner is permitted to file an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) without a pre‑deposit, subject to the outcome of the present petition.

3. Issue notice.

4. Tag the case with SLP (Civil) Diary No.28833 of 2026.

Final Outcome

  • Exemption from filing certified copy granted.
  • Appeal to GSTAT may be filed without pre‑deposit, contingent on the final decision in this petition.
  • The Court directed issuance of a notice and recorded the case under the specified diary number.

Topics: GST Appeal, Pre‑Deposit Waiver