As per the GST law, when filing an appeal, there are specific pre-deposit requirements based on the type of appeal. Let’s address your query regarding appeals under Sections 129 and 130:
Section 129 (Detention, Seizure, and Release of Goods and Conveyances):
When appealing against an order issued under Section 129(3) (related to detention or seizure of goods and conveyances), the pre-deposit requirement is 25% of the penalty amount1.
This means that before filing the appeal, the appellant must pay 25% of the penalty imposed under Section 129(3).
Section 130 (Confiscation of Goods or Conveyances and Levy of Penalty):
Section 130 deals with the confiscation of goods or conveyances and the levy of penalties.
However, there is no specific pre-deposit requirement mentioned for appeals against orders issued under Section 1301.
Summary:
To recap:
For Section 129(3) appeals: Pre-deposit is 25% of the penalty amount.
For Section 130 appeals: No specific pre-deposit requirement.