https://www.taxtmi.com/acts?id=39671 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. en-us Tue, 30 Mar 2021 15:38:13 +0530 Thu, 25 Jun 2026 16:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39671 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. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:38:13 +0530 https://www.taxtmi.com/acts?id=39671