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Section143
The Finance Act, 2024 (No. 2)

Amendment of section 112

In force As on 10 Oct 2026

Ministry Finance Enacted 16 Aug 2024 Cited by 3 provisions

Section 143 of the Finance Act, 2024 (No. 2) deals with amendment of section 112. Amendment of section 112. 143. In section 112 of the Central Goods and Services Tax Act,— (a) | with effect from the 1st day of August, 2024, in sub-section (1), after the words "from the date on which the order sought to be appealed against is communicated to the person preferring the appeal", the The Act was enacted on 16 Aug 2024.

Amendment of section 112.

143. In section 112 of the Central Goods and Services Tax Act,—

(a)with effect from the 1st day of August, 2024, in sub-section (1), after the words "from the date on which the order sought to be appealed against is communicated to the person preferring the appeal", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later." shall be inserted;
(b)with effect from the 1st day of August, 2024, in sub-section (3), after the words "from the date on which the said order has been passed", the words "; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later," shall be inserted;
(c)in sub-section (6), after the words, brackets and figure "after the expiry of the period referred to in sub-section (1)", the words, brackets and figure "or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)" shall be inserted;
(d)in sub-section (8), in clause (b),—
(i)for the words "twenty per cent", the words "ten per cent" shall be substituted;
(ii)for the words "fifty crore rupees", the words "twenty crore rupees" shall be substituted.
Section 143, The Finance Act, 2024 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Goods and Services Tax Act s. 112 Appeals to Appellate Tribunal
  2. s. 112 Amendment of notification issued under section 5A of Central Excise Act, retrospectively

Referred to by 3

  1. s. 48 Amendment of section 153
  2. s. 49 Substitution of new Chapter for Chapter XIV-B
  3. s. 96 Scheme not to apply in certain cases

Questions about Section 143

What does Section 143 of the Finance Act, 2024 (No. 2) deal with?

Section 143 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 112". Amendment of section 112. 143. In section 112 of the Central Goods and Services Tax Act,— (a) | with effect from the 1st day of August, 2024, in sub-section (1), after the words "from the date on which the order sought to be appealed against is communicated to the person preferring the appeal", the

How do I find court cases under Section 143 of the Finance Act, 2024 (No. 2)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2024 (No. 2) 143, section 143 Finance Act, 2024 (No. 2), section 143 of the Finance Act, 2024 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 143 of the Finance Act, 2024 (No. 2), and has it changed?

Its own text turns on Central Goods and Services Tax Act 112 (Appeals to Appellate Tribunal), section 112 (Amendment of notification issued under section 5A of Central Excise Act, retrospectively), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.

When was Section 143 of the Finance Act, 2024 (No. 2) enacted?

Section 143 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 143, was enacted on 16 Aug 2024. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.