Section 107(6) in Uttarakhand 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 amount of arrear tax in dispute arising from the said order, in relation to which the appeal has been filed which may extend maximum upto twenty five crore rupees.] [Substituted by Uttarakhand Act No. 31 of 2018, dated 11.10.2018.]
