Section 112(8) in The U.P. 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 per cent 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 twenty five crore rupees] [Inserted by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.] in relation to which the appeal has been filed.
