State the provision and also the amount of pre-deposit required to be made by a registered supplier to file an appeal against the order in each of the following independent cases under the CGST Act, 2017: (1) Order dated

Section 107(6) of the CGST Act, 2017 requires an appellant filing appeal before the Appellate authority to pre-deposit full amount of tax, interest, fine, fee and penalty as is admitted by him, arising from the impugned order and a sum equal to 10% of the remaining amount of tax in dispute. Considering the said legal position, the pre-deposit to be made in the instant cases shall be as below; RR Ltd. has to pre-deposit ₹5,00,000 (admitted tax) and ₹3,50,000 (i.e. 10% of ₹35,00,000 tax in dispute) in total of amount of ₹8,50,000.