Section 112(8) in Uttarakhand 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 amount of arrear tax in dispute, in addition to the amount paid under sub-section (6) of the Section 107 arising from the said order, in relation to which the appeal has been filed which may extend maximum up to fifty crore rupees.] [Substituted by Uttarakhand Act No. 31 of 2018, dated 11.10.2018.]
