TaxTMI 
TaxTMI 
We have received favorable order from commissioner (A) for one issue and for another issue no 2 the order is negative.
Assess want to file GSTAT appeal for issue no 2 so for issue no.1 can assess file refund of proportionate pre deposit?
Refund of Pre Deposit After Partial Favorable Order Comm (A)
01 Oct 2026 
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Proportionate GST pre-deposit refund after partial appellate relief raises whether issue-wise recovery is available during a further appeal.
Where an order grants relief on one GST issue but is adverse on another, the assessee proposes a further appeal on the adverse issue. The central question is whether the proportionate pre-deposit attributable to the issue decided favourably may be refunded while the appellate challenge concerning the other issue remains pending. (AI Summary)
Where an order grants relief on one GST issue but is adverse on another, the assessee proposes a further appeal on the adverse issue. The central question is whether the proportionate pre-deposit attributable to the issue decided favourably may be refunded while the appellate challenge concerning the other issue remains pending. (AI Summary)