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 pre-deposit refund may follow final relief on one issue while the remaining dispute proceeds in appeal.
Proportionate GST pre-deposit refund may be claimed for an issue resolved in the assessee's favour at the first appellate stage, even where a further appeal continues on another issue. The refund is limited to the pre-deposit attributable to the resolved issue, provided the relief has attained finality and is not under departmental challenge. The remaining pre-deposit stays linked to the surviving dispute. The claim should include the appellate order, pre-deposit proof, and an issue-wise computation. (AI Summary)
Proportionate GST pre-deposit refund may be claimed for an issue resolved in the assessee's favour at the first appellate stage, even where a further appeal continues on another issue. The refund is limited to the pre-deposit attributable to the resolved issue, provided the relief has attained finality and is not under departmental challenge. The remaining pre-deposit stays linked to the surviving dispute. The claim should include the appellate order, pre-deposit proof, and an issue-wise computation. (AI Summary)
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