Delhi High Court Settles the Law on Appellate Pre-Deposit under Section 107(6) of the CGST ActA Critical Analysis of Gaurav Jain & Anr. Any legislative amendment that substantially impairs or burdens this vested right raises significant questions concerning retrospectivity, legislative intent, and constitutional fairness. Consequently, each petitioner was required to deposit approximately ₹34.66 crore before filing the statutory appeal. Appellate PackageThe Court adoptedVideocon Internationaland observed:A vested appellate right includes:forum;conditions;limitations;scope. Consequently, while the judgment conclusively settles the issue of retrospectivity and vested appellate rights, it does not foreclose future constitutional challenges to the amended provision itself.