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?

AI Summary

Case Remanded: Appeal Rejected Over 10% Tax Pre-Deposit; Refund Possible via Form-GST-RFD-1, No Time Limit An appeal involving a 10% pre-deposit of the imposed tax was rejected, leading to a writ petition in the Allahabad High Court. The court quashed the appellate authority's order and remanded the case to the assessing officer. No refund claim for the pre-deposit has been filed yet. It is possible to claim the refund now, as there is no time limitation for filing it. The refund can be claimed by submitting Form-GST-RFD-1 on the Common Portal System and providing a physical copy to the jurisdictional GST Range Office.