# The Finance Act, 2025, Section 130: Amendment of section 112

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/130/

## Text

Amendment of section 112. 130.  In section 112 of the Central Goods and Services Tax Act, in sub-section (8), the following proviso shall be inserted, namely:— "Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.".

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