TaxTMI 
TaxTMI 
demand recovered in section 79 of cgst can we apply for refund of tax recovered after filing appeal in section 107.
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....emand recovered in section 79 of cgst can we apply for refund of tax recovered after filing appeal in section 107. <br> Query (Issue) Started By: - sunil patel Dated:- 9-6-2025 Goods and Services Tax - GST <br> Got 4 Replies <br> GST<br> <br> Sir demand recovered in section 79 of CGST can we apply for refund of tax interest and penalty which is recovered by department from bank account after....
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.... filing appeal in section 107. --Reply By: YAGAY andSUN The Reply: Yes, you can apply for a refund of tax, interest, and penalty recovered under Section 79 after filing an appeal under Section 107, if the appellate authority sets aside or reduces the demand. Once the order is in your favor, you can file a refund claim in Form GST RFD-01 under Section 54, citing "excess payment of tax" or "other....
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....s" as the reason. The refund must be claimed within 2 years from the appellate order date, and interest may also be claimed if refund is delayed beyond 60 days. --- Sub-Reply By: sunil patel The Sub-Reply: Sir My question was that we have filed appeal in section 107 but order is yet to come so could we apply for refund of amount recovered by department from bank. --Reply By: Jayaram Yarra....
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....m The Reply: Yes, once the appeal is filed. You can submit the appeal acknowledgement with the jurisdiction officer for intimating the bank for releasing the bank attachment/ recovery. Bank will do the necessary based on communication from jurisdiction office. --Reply By: Shilpi Jain The Reply: If its not a payment made by you but reocvered from your bank account you can file for refund of a....
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