{"id":6195,"date":"2026-06-22T03:00:13","date_gmt":"2026-06-22T03:00:13","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6195"},"modified":"2026-06-22T03:00:14","modified_gmt":"2026-06-22T03:00:14","slug":"gst-sc-judgement-dated-27-05-2026-allows-gst-appeal-without-pre-deposit-as-amendment-came-after-appealable-order","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/22\/gst-sc-judgement-dated-27-05-2026-allows-gst-appeal-without-pre-deposit-as-amendment-came-after-appealable-order\/","title":{"rendered":"GST, SC Judgement Dated 27\/05\/2026 &#8211; Allows GST Appeal without Pre-Deposit as Amendment came after Appealable Order\u00a0"},"content":{"rendered":"\n<p><em>Case of MM Traders vs State of UP,\u00a0SC Judgement Dated 25<sup>th<\/sup>\u00a0May 2026.<\/em>\u00a0An appealable order had been passed on 1<sup>st<\/sup>January 2025, whereas the amendment introducing a pre-deposit requirement for filing a further appeal came into force only on 1<sup>st<\/sup>\u00a0October 2025. The petitioner argued that the subsequently introduced condition of pre-deposit could not operate as a pre- condition for maintaining the appeal in the present case. Pending consideration of the Special Leave Petition, as an interim arrangement, the court permitted the petitioner to file the appeal and directed that the appeal be entertained without insisting upon any pre-deposit.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1qwVJTXYRRmFx_QwOur0NVYnV9gsILOYy\/view?usp=sharing\"><em>(Link: SC Judgement Dated 27\/05\/2026)&nbsp;<\/em><\/a><em>&nbsp;<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of MM Traders vs State of UP,\u00a0SC Judgement Dated 25th\u00a0May 2026.\u00a0An appealable order had been passed on 1stJanuary 2025, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-6195","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, SC Judgement Dated 27\/05\/2026 - Allows GST Appeal without Pre-Deposit as Amendment came after Appealable Order\u00a0 - Bhatia Bhola &amp; 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