Section 112(8) in Bihar Goods and Services Tax Act, 2017
(8)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 twenty percent of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of the section 107, arising from the said order, [subject to a maximum of fifty crore rupees] [Inserted by Bihar Act No. 14 of 2018, dated 10.12.2018.] in relation to which the appeal has been filed.
