Pre-deposit requirement: appellants must pay a portion of disputed tax and all admitted amounts before appealing; higher deposit may be ordered. Appeals to the First Appellate Authority under SGST require payment of the prescribed pre-deposit of a portion of the amount in dispute before filing; additionally, the appellant must pay in full any part of tax, interest, fine, fee or penalty admitted by him. If the Commissioner treats a case as a serious case, the department may apply to the First Appellate Authority for a higher pre-deposit, capped as a proportion of the amount in dispute.