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Refund of GST Pre-Deposit made u/s 107(6)(b) cannot be Denied on Grounds of Limitation: Jharkhand HC

Update / Judgement Date

20 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Jharkhand High Court held that the refund of GST pre-deposit made under Section 107(6)(b) of the CGST Act cannot be denied on grounds of limitation. Section 107(6)(b) requires a pre-deposit for filing an appeal. The court reasoned that the refund of this amount, contingent on the success of the appeal, is intrinsically linked to the appellate process and should not be barred by general limitation periods applicable to other refund claims.