Pre-deposit requirement for GST appeals: deposit admitted tax plus ten percent of disputed tax before appeal proceeds. Any person aggrieved by an adjudicating authority's decision may appeal to the First Appellate Authority within three months; the Commissioner may direct a subordinate officer to apply within six months. Appeals must be in prescribed form and accompanied by a pre deposit: full admitted tax, interest, fines and ten percent of the remaining disputed tax, with departmental power to seek up to twenty five percent pre deposit in a defined serious case. The Authority must hear parties, may grant limited adjournments, permit non wilful omitted grounds, and after inquiry may confirm, modify or annul the order, issuing a reasoned written decision communicated to specified authorities.