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

14/01/2026

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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 5+ 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 as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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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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