TaxTMI 
TaxTMI 
Query – Refund of Excess Amount Deposited During GST Search
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....uery – Refund of Excess Amount Deposited During GST Search<br> Query (Issue) Started By: - Pankaj Singh Dated:- 13-11-2025 Last Reply Date:- 18-11-2025 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Facts: During the search, the Company was compelled to deposit Rs. 100 through the cash ledger. Subsequently, the SCN has proposed a liability of only Rs. 10. Issue: Whether the excess amou....
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....nt of Rs. 90 can be claimed as a refund under the category "Any Other", and the refund application in Form RFD-01 is required to be filed online ? or there is any other prescribed process? Reply By Shilpi Jain: The Reply: Amounts paid during search/investigations are not tax amounts but are amounts paid under protest. Refund can be claimed. Reply By KASTURI SETHI: The Reply: It is a matt....
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....er of issue. On what ground GST was got deposited ? What is the real issue here ? Reply By Pankaj Singh: The Reply: Sir, the GST amount was deposited under compulsion at the initial stage of the investigation. Certain preliminary issues were raised during the search, and in order to avoid any coercive action, the amount was paid on the spot. These issues were later clarified and sort....
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....ed out during the investigation stage itself, much before the issuance of the SCN. The final SCN reflects only the issues that actually remained for adjudication. Reply By KASTURI SETHI: The Reply: Any amount of tax got deposited by the Department without issuance of SCN and without confirmation via adjudication is unconstitutional. Refund of such amount cannot be denied to you whatever may be t....
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....he amount. Reply By KASTURI SETHI: The Reply: In continuation of my reply at 3.1 above, whether it is Government or the assessee both are required to act within framework of law. Suppose you give in writing that you have paid tax voluntarily during search or investigation, even then such deposit/recovery of tax shall not be in letter and spirit of GST laws. i.e. without authority of ....
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....law. Reply By Pankaj Singh: The Reply: Fully Agreed Sir. Thank You <br> Discussion Forum - Knowledge Sharing ....