https://www.taxtmi.com/acts?id=48545 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. en-us Sat, 01 Feb 2025 15:00:34 +0530 Sat, 01 Feb 2025 15:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48545 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. Act-Rules Bills Sat, 01 Feb 2025 15:00:34 +0530 https://www.taxtmi.com/acts?id=48545