Section 112(8)(b) in The Punjab Goods and Services Tax Act, 2017
(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 fifty crore rupees,] [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.] in relation to which the appeal has been filed.