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

The court allowed the writ petition and directed the department to process the refund with applicable statutory interest within six weeks

By Yogitha S. Yogesh - On April 19, 2025 9:17 pm - 2 mins read

Refund of GST Pre-Deposit - Denied - Grounds - Limitation - Jharkhand HC - taxscan

In a recent ruling, the Jharkhand High Court ruled that it is constitutionally untenable to deny a refund claim for a statutory pre-deposit made under Section 107(6)(b) of the Goods and Service Tax (GST) Act, 2017, on the grounds that it was submitted beyond the two-year statute of limitations under Section 54(1). Read More: Personal…

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