Section 107(6) in The Jammu and Kashmir Goods and Services Tax Act, 2017
(6)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 ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed.
