TaxTMI 
TaxTMI 
Refund of Pre Deposit After Partial Favorable Order Comm (A)
X X X X Extracts X X X X
X X X X Extracts X X X X
....efund of Pre Deposit After Partial Favorable Order Comm (A) <br> Query (Issue) Started By: - Manoj Mishra Dated:- 1-10-2026 Goods and Services Tax - GST <br> Got 1 Replies <br> GST<br> <br> We have re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ceived favorable order from commissioner (A) for one issue and for another issue no 2 the order is negative. Assess want to file GSTAT appeal for issue no 2 so for issue no.1 can assess file refund of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... proportionate pre deposit? --Reply By: Sanjeev Agarwal The Reply: Where Commissioner (Appeals) allows Issue No. 1 but confirms Issue No. 2, and the assessee proposes to appeal only Issue No. 2 bef....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ore GSTAT, the assessee can claim refund of the proportionate pre-deposit attributable to Issue No. 1, provided that relief has attained finality and the Department has not challenged it. The pre-depo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sit relating to Issue No. 2 should remain attributable to the surviving dispute and be considered for the GSTAT appeal requirements. The recent Bombay High Court decision in IBM India Pvt. Ltd. v. Uni....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on of India (28.08.2026) supports refund of pre-deposit corresponding to the demand/issue dropped by the first appellate authority, even where the assessee pursues further appeal on the surviving issu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e. The refund claim should be supported by the appellate order, pre-deposit proof and a clear issue-wise computation. <br>***<br> Discussion Forum - Knowledge Sharing....