With reference to Notification No. 16/2025- Central Tax dated September 17, 2025, in case of any Order demanding penalty without involving demand of any tax, no appeal shall be allowed to be filed unless a sum equal to 10% of the said penalty has been deposited by the appellant.This change will be implemented from 1st October, 2025. If any company has already receive such notices, it seems to be wise decision to file appeal by the end of September 2025 to avoid pre-deposit for filing appeal.
Pre-Deposit in case of Penalty order
Pushkar Mer 