Appeal restriction: partial penalty payment required before filing appeal against orders under section 129(3) of the CGST Act.

The amendment inserts a proviso in sub-section (6) of section 107 of the Central Goods and Services Tax Act requiring that no appeal shall be filed against an order under sub-section (3) of section 129 unless a portion of the penalty has been paid by the appellant, making partial penalty payment a precondition to filing an appeal.

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