Pre-deposit requirement for penalty-only appeals now mandates partial payment before filing an appellate challenge to proceed.

The substituted proviso to sub section (6) of section 107 of the Central Goods and Services Tax Act mandates that no appeal shall be filed against an order demanding penalty without demand of tax unless the appellant pays a sum equal to ten per cent of the penalty, creating a mandatory pre deposit condition for filing such appeals before the Appellate Authority.

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