Section 107(6) in The Punjab Goods and Services Tax Act, 2017
(6)No appeal shall be filed under sub-section (1), unless the appellant has paid-(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, [subject to a maximum of twenty-five crore rupees,] [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.] in relation to which the appeal has been filed.
