Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Section 107: Appeals on penalty-only orders require 10% penalty payment upfront under revised proviso.</h1> Section 107 of the Central Goods and Services Act is amended to revise the proviso in sub-section (6). The new proviso stipulates that if an order demands a penalty without involving a tax demand, an appeal against the order cannot be filed unless the appellant has paid ten percent of the penalty amount.
TaxTMI 
TaxTMI 
