Section 107(6) in Delhi Goods and Services Tax Act, 2017
(6)No appeal shall be filed under sub-section (1), unless the appellant has paid -Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.(a)in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and(b)a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed.
