Section 112(8) in Puducherry 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 section 107, arising from the said order, in relation to which the appeal has been filed.
