XY Company received an adjudication order passed by the Assistant Commissioner of Central Tax on 2nd December, 2018 under section 73 of the CGST Act, 2017 wherein it was decided as follows: IGST due ₹7,00,000 Interest ₹2

Section 107(6) of the CGST Act, 2017 provides that no appeal shall be filed before the Appellate Authority, unless the appellant pays: (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 impugned order, subject to a maximum of twenty-five crore rupees. Based on the information provided: Total demanded amounts: Tax ₹7,00,000, Interest ₹25,000, Penalty ₹50,000 Admitted amounts: Tax ₹4,00,000, Interest ₹15,000, Penalty ₹30,000 Calculation of Pre-deposit: Admitted amounts (to be paid in full): Admitted Tax: ₹4,00,000 Admitted Interest: ₹15,000 Admitted Penalty: ₹30,000 Total Admitted Amount = ₹4,00,000 + ₹15,000 + ₹30,000 = ₹4,45,000 10% of the remaining amount of tax in dispute: Total Tax Demanded: ₹7,00,000 Admitted Tax: ₹4,00,000 Disputed Tax: ₹7,00,000 - ₹4,00,000 = ₹3,00,000 10% of Disputed Tax = 10% of ₹3,00,000 = ₹30,000 Total Pre-deposit = Total Admitted Amount + 10% of Disputed Tax = ₹4,45,000 + ₹30,000 = ₹4,75,000