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<h1>Proposed Amendment to Section 112: Appeals Require 10% Penalty Payment for Orders Without Tax Demand in Finance Bill 2025.</h1> In the Finance Bill, 2025, an amendment to section 112 of the Central Goods and Services Act is proposed. The amendment introduces a proviso to sub-section (8), stating that if an order demands a penalty without involving a tax demand, an appeal against such an order can only be filed if the appellant has paid an amount equal to ten percent of the penalty, in addition to the amount required under the proviso to sub-section (6) of section 107.