GST Pre-Deposit Refunds Governed By Appeal Provisions, Not General Refund S. 54: Supreme Court

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GST Pre-Deposit Refunds Governed By Appeal Provisions, Not General Refund S. 54: Supreme Court

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Published on

14/01/2026

By Mariya Paliwala

GST Pre-Deposit Refunds Governed By Appeal Provisions, Not General Refund S. 54: Supreme Court

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The Supreme Court has held that refunds of statutory pre-deposits made for filing GST appeals are governed by the specific appellate provisions of the GST law and not by the general refund provision under Section 54 of the Jharkhand GST Act, 2017. The bench of Justice Sanjay Kumar and Justice K. Vinod Chandran has observed…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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GST Pre-Deposit Refunds

GST Pre-Deposit Refunds Governed By Appeal Provisions, Not General Refund S. 54: Supreme Court

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