TaxTMI 
TaxTMI 
TaxTMI 
Refund of Pre-deposit
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....efund of Pre-deposit<br> Query (Issue) Started By: - MAHTAB KHAN Dated:- 23-2-2025 Last Reply Date:- 25-2-2025 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>An appeal was filed against the o....
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....rder of the Assistant Commissioner, SGST, with a 10% pre-deposit of the imposed tax. However, the appeal was rejected. Subsequently, a writ petition was filed in the Allahabad High Court, and in its j....
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....udgment dated 12-04-2023, the Hon'ble High Court quashed the order passed by the appellate authority and remanded the case to the assessing officer. To date, no refund claim has been filed for th....
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....e pre-deposit amount. Can the refund of the pre-deposit be claimed now? Is there any time limitation for filing the refund? What is the procedure to claim the refund? Reply By KASTURI SETHI: The Rep....
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....ly: You can file refund claim now. Refund claim of pre-deposit cannot be time barred. Otherwise also it is within stipulated period as per Section 54 of CGST Act. You can file refund claim in Form-GS....
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....T-RFD-1 under Rule 89 (1) on Common Portal System. Also submit physical copy in the jurisdictional GST Range Office. Reply By Shilpi Jain: The Reply: Yes. No time limit to file refund of ore deposit....
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