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Whether Later Amendments Can Apply Retrospectively? Supreme Court Allows Filing of Appeal Without Pre-Deposit 

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The Supreme Court has granted interim relief in a matter involving the applicability of a statutory pre-deposit requirement, permitting the petitioner to file an appeal without making the pre-deposit amount while examining whether a subsequently introduced amendment can be imposed upon proceedings arising from an earlier order. 

The Bench of Justice Pamidighantam Sri Narasimha and Justice Alok Aradhe heard the Special Leave Petition arising out of an order passed by the Allahabad High Court. 

The controversy before the Court centred around whether a litigant could be compelled to satisfy a pre-deposit condition introduced through a later amendment when the original appealable order had already been passed prior to the amendment coming into force.

During the hearing, counsel appearing for the petitioner argued that the appealable order had been passed on 1 January 2025, whereas the amendment introducing the requirement of pre-deposit became effective only from 1 October 2025. According to the submissions made before the Court, because the right to challenge the order had arisen before the amendment came into force, the newly inserted condition should not operate as a prerequisite for pursuing appellate remedies. 

The issue raises a broader legal question relating to vested rights of appeal and whether procedural amendments imposing financial conditions can affect proceedings that originated prior to such legislative changes. Courts have often examined whether the right of appeal crystallises on the date of initiation of proceedings or whether subsequent statutory modifications can alter the conditions governing such rights.

After hearing the submissions, the Supreme Court issued notice both on the application seeking condonation of delay and on the Special Leave Petition itself, making the matter returnable on 14 August 2026. 

The Court granted interim protection by permitting the petitioner to file an appeal and directing that the appeal be entertained without insisting upon a pre-deposit requirement. However, the Bench clarified that such relief would remain subject to the final outcome of the Special Leave Petition. 

Case Details

Case Title: M/S M.M. Traders Versus State Of UP

Case No.: Special Leave Petition (Civil) Diary No(S). 28833/2026

Date: 25-05-2026 

Read More: Delhi HC Stays Benami Proceedings, Questions Foundational Material for Assumption of Jurisdiction U/s 24(1)

Nikhil Bhandari
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 4.5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.

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