What happens to your pre-deposit under section 107 when you get substantial relief and prefer second appeal before GSTAT.

What happens to your pre-deposit under section 107 when you get substantial relief and prefer second appeal before GSTAT. https://www.taxtmi.com/article/detailed?id=17365 Where a first appellate order substantially reduces a GST demand and the department does not challenge that reduction, the pre-deposit attributable to the extinguished demand may exceed the amount required for the pending second appeal. The excess amount may be claimed as a consequential refund, with applicable interest, without awaiting final disposal before the GST Appellate Tribunal. The first appellate order is binding on the tax authority to the extent of the demand set aside, and continued retention of the excess pre-deposit lacks authority of law. en-us Tue, 08 Sep 2026 08:43:36 +0530 Tue, 08 Sep 2026 08:43:36 +0530 TaxTMI RSS Generator What happens to your pre-deposit under section 107 when you get substantial relief and prefer second appeal before GSTAT. https://www.taxtmi.com/article/detailed?id=17365 Where a first appellate order substantially reduces a GST demand and the department does not challenge that reduction, the pre-deposit attributable to the extinguished demand may exceed the amount required for the pending second appeal. The excess amount may be claimed as a consequential refund, with applicable interest, without awaiting final disposal before the GST Appellate Tribunal. The first appellate order is binding on the tax authority to the extent of the demand set aside, and continued retention of the excess pre-deposit lacks authority of law. Articles Goods and Services Tax - GST Tue, 08 Sep 2026 08:43:36 +0530 https://www.taxtmi.com/article/detailed?id=17365