Refund of Pre-deposit

[MAHTAB KHAN]

An appeal was filed against the order of the Assistant Commissioner, SGST, with a 10% pre-deposit of the imposed tax. However, the appeal was rejected. Subsequently, a writ petition was filed in the Allahabad High Court, and in its judgment dated 12-04-2023, the Hon'ble High Court quashed the order passed by the appellate authority and remanded the case to the assessing officer.

To date, no refund claim has been filed for the pre-deposit amount.

Can the refund of the pre-deposit be claimed now? Is there any time limitation for filing the refund? What is the procedure to claim the refund?

[KASTURI SETHI]

You can file refund claim now. Refund claim of pre-deposit cannot be time barred. Otherwise also it is within stipulated period as per Section 54 of CGST Act. You can file refund claim in Form-GST-RFD-1 under Rule 89 (1) on Common Portal System. Also submit physical copy in the jurisdictional GST Range Office.

[Shilpi Jain]

Yes. No time limit to file refund of ore deposit.

AI Summary

Refund of pre-deposit can be claimed after quash and remand; file Form GST RFD-1 on the GST portal and office. Refund of a pre-deposit paid on appeal remains claimable after the appellate order is quashed and the matter remanded; the pre-deposit refund is not time barred and should be claimed by filing Form GST RFD-1 on the Common Portal and submitting a physical copy to the jurisdictional GST range office in accordance with the CGST refund framework.