demand recovered in section 79 of cgst can we apply for refund of tax recovered after filing appeal in section 107.

[sunil patel]

Sir 
demand recovered in section 79 of CGST can we apply for refund of tax interest and penalty which is recovered by department from bank account after filing appeal in section 107.

[YAGAY andSUN]

Yes, you can apply for a refund of tax, interest, and penalty recovered under Section 79 after filing an appeal under Section 107, if the appellate authority sets aside or reduces the demand. Once the order is in your favor, you can file a refund claim in Form GST RFD-01 under Section 54, citing “excess payment of tax” or “others” as the reason. The refund must be claimed within 2 years from the appellate order date, and interest may also be claimed if refund is delayed beyond 60 days.

[sunil patel]

Sir 
My question was that we have filed appeal in section 107 but order is yet to come so could we apply for refund of amount recovered by department from bank.

[Jayaram Yarram]

Yes, once the appeal is filed. You can submit the appeal acknowledgement with the jurisdiction officer for intimating the bank for releasing the bank attachment/ recovery. Bank will do the necessary based on communication from jurisdiction office.

[Shilpi Jain]

If its not a payment made by you but reocvered from your bank account you can file for refund of amount in excess of pre-deposit required to be made 

AI Summary

Tax Recovery Challenge: Navigating Appeal Pathways and Refund Mechanisms Under Section 107 of CGST Regulations A taxpayer inquired about recovering tax, interest, and penalty amounts forcibly recovered by the department after filing an appeal under Section 107 of CGST. Responses indicated potential refund options through Form GST RFD-01 after appellate order, with recommendations to submit appeal acknowledgement to jurisdiction officer for bank recovery release and claim excess amounts beyond mandatory pre-deposit.