The Hon’ble GST Appellate Tribunal, Hyderabad Bench in the case of Hero Wiretex Limited v. Commissioner (Appeals), Hyderabad Zone & Ors. [Filing No. 2026056101000326, order dated July 02, 2026] issued notice to the Revenue in an appeal challenging penalties imposed under Section 122(1)(ii) and Section 122(1)(vii) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), where the Registry had raised a defect for non-payment of the statutory pre-deposit at the time of filing. Recording the Appellant’s contention that no pre-deposit is payable since the impugned order was passed prior to October 1, 2025, being the date from which pre-deposit was mandated for penalty-only appeals, and that the adjudication itself was without jurisdiction for want of a properly appointed officer, the Tribunal held that the appeal could be considered for admission based on the submissions to be made by the Respondents and directed the Revenue to file counter affidavits within four weeks.
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