Section 112(8) in The Central 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, [subject to a maximum of fifty crore rupees,] [Inserted by Act No. 31 of 2018, dated 29.8.2018.] in relation to which the appeal has been filed.
