Appeal pre-deposit condition bars challenges to detention penalty orders unless twenty-five per cent of the penalty is paid. A proviso is inserted in the appeal provision under the Central Goods and Services Tax framework. No appeal against an order under section 129(3) can be filed unless the appellant has paid twenty-five per cent of the penalty. The amendment adds a pre-deposit condition for maintaining such appeals and came into force from 1 January 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal pre-deposit condition bars challenges to detention penalty orders unless twenty-five per cent of the penalty is paid.
A proviso is inserted in the appeal provision under the Central Goods and Services Tax framework. No appeal against an order under section 129(3) can be filed unless the appellant has paid twenty-five per cent of the penalty. The amendment adds a pre-deposit condition for maintaining such appeals and came into force from 1 January 2022.
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