Section 129 - Amendment of section 107

Amendment to Section 107 of the Central Goods and Services Tax Act

Section 107 of the Central Goods and Services Tax Act has been amended, specifically in sub-section (6). The modification involves replacing the existing proviso with a new one. The new proviso states that if there is an order demanding a penalty without any associated tax demand, an appeal against such an order cannot be filed unless the appellant has paid ten percent of the penalty amount. This change aims to ensure that a portion of the penalty is paid upfront before an appeal can proceed, likely to discourage frivolous appeals and ensure some recovery of penalties.