Appeal in case of detention and seizure of goods and conveyance


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Appeal in case of detention and seizure of goods and conveyance

In section 107(6) of the CGST Act, 2017, the following proviso inserted ––

“Provided that no appeal shall be filed against an order under sub-section (3) of section 129 unless a sum equal to twenty five per cent of the penalty has been paid by the appellant.”

The pre-deposit prior to this amendment was only to the extent of 10% of Tax Liability in case of dispute which is now enhanced to 25% of the penalty amount in case of detention and seizure of goods and conveyance during transit


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