Section 10 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
10. Amendment of section 107: In section 107 of the Delhi Goods and Services Tax Act, in sub-section (6),
the following proviso shall be inserted, namely:––“Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sumequal to twenty-five per cent. of the penalty has been paid by the appellant.”.
