The Hon’ble Supreme Court in M/s PVCON Engineering Co. v. CGST and Central Excise, Bhopal & Ors. [SLP (Civil) No. 28059 of 2026 dated September 07, 2026] issued notice on the question whether the mandatory pre-deposit for preferring an appeal before the Goods and Services Tax Appellate Tribunal (“the GSTAT”) in penalty-only matters, introduced with effect from October 01, 2025, is to be determined with reference to the date of issuance of the Show Cause Notice or the date of filing of the appeal, and in the meanwhile permitted the assessee to file its appeal before the GSTAT, directing that the appeal shall be entertained without any pre-deposit, subject to the outcome of the petition. The order arises out of the judgment of the Hon’ble Madhya Pradesh High Court in M/s PVCON Engineering v. CGST and Central Excise Bhopal and Others [Writ Petition No. 24931 of 2026 dated July 06, 2026], which had relegated the assessee to the GSTAT and declined to examine the challenge to the pre-deposit condition in writ jurisdiction.
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