Limitation Period Cannot Defeat Refund Of Statutory Pre-Deposit Under GST

Raj Jaggi , Last updated: 01 April 2026 Share Follow on Google News

A Routine GST Dispute with Far-Reaching Consequences Under the GST regime, the right to appeal is not entirely unconditional. A taxpayer who wishes to challenge an adverse order is required to deposit a prescribed percentage of the disputed tax as a statutory pre-deposit. This requirement serves tw

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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