REGARDING PRE-DEPOSIT FOR GST APPEAL

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This query is : Resolved

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This discussion clarifies that GST appeal pre-deposits cannot be paid using the Electronic Credit Ledger; payment must be made via cash or the Cash Ledger. If an appeal is decided in the taxpayer's favour, the pre-deposit amount can be reclaimed through a refund application after the order is issued.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

15 January 2024 Can we pay gst appeal pre deposit through Electronic Credit Ledger ?

If yes, then how to get refund of such ITC at the conclusion of such appeal ?

RAJA P M

RAJA P M (Expert)

15 January 2024 No, It's can't be pay through CREDIT LEDGER. Pay Through cash or Cash ledger

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

15 January 2024 How to get refund of such pre-deposit amount?

RAJA P M

RAJA P M (Expert)

16 January 2024 After Appeal and it's order favorable to taxpayer then it will through refund application.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

28 October 2026 It isn't a flat 'no': the Bombay and Gujarat High Courts have accepted pre-deposit paid from the electronic credit ledger (as output tax), though the Patna High Court held cash only, so cash is the safer course; if the appeal succeeds, claim the pre-deposit back through RFD-01 with interest under Sec 115.

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