https://www.taxtmi.com/caselaws?id=784883 Refund of a statutory pre-deposit made to maintain a GST appeal falls under the appellate mechanism in Section 107(6) read with Section 115 of the Jharkhand GST Act, 2017, rather than the general refund provision in Section 54. The appellate provisions govern recovery of the pre-deposit following the appeal's outcome. Relief granted through an interpretation of Section 54 is therefore unnecessary and was set aside. The pre-deposit amount remains refundable with interest in accordance with law within the specified period. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784883 Refund of a statutory pre-deposit made to maintain a GST appeal falls under the appellate mechanism in Section 107(6) read with Section 115 of the Jharkhand GST Act, 2017, rather than the general refund provision in Section 54. The appellate provisions govern recovery of the pre-deposit following the appeal's outcome. Relief granted through an interpretation of Section 54 is therefore unnecessary and was set aside. The pre-deposit amount remains refundable with interest in accordance with law within the specified period. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784883