New GST Penalty & Appeal Amount if Goods detained in Transit I CA Satbir Singh
Section 107(6) inserted
• Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twentyfive 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
proposed to be 25% of the penalty amount in case of detention and seizure of goods and conveyance during transit