Amendment of section 112
Section 130 of the Finance Act, 2025 deals with amendment of section 112. 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 The Act was enacted on 16 Aug 2025.
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.".
Section 130, The Finance Act, 2025 (Act 7 of 2025).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 130
What does Section 130 of the Finance Act deal with?
Section 130 of the Finance Act is headed "Amendment of section 112". 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
How do I find court cases under Section 130 of the Finance Act?
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 2025 130, section 130 Finance Act 2025, section 130 of the Finance Act. 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 130 of the Finance Act, and has it changed?
Its own text turns on Central Goods and Services Tax Act 112 (Appeals to Appellate Tribunal), section 107 (Amendment of section 32A), section 112 (Amendment of section 32F), so none of them can safely be read on its own.
When was Section 130 of the Finance Act enacted?
Section 130 of the Finance Act, cited as Finance Act 2025 130, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
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