Amendment status not verified — confirm the current text below against the official source.
In section 107 of the Mizoram Goods and Services Tax Act, in sub section section 107 (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 sum equal to twenty-five per cent, of the penalty has been paid by the appellant.”. Amendment of