GST appeal procedure

Refund of pre deposit for appeal under GST has been a recurring area of dispute, particularly where refund claims are rejected by invoking the limitation under Section 54 of the GST Act. In a recent judgment in State of Jharkhand vs BLA Infrastructure Pvt. Ltd., the Supreme Court has clarified the correct statutory route for refund of pre-deposit made for filing an appeal. This article analyses the findings of the Jharkhand High Court and the Supreme Court, examines the role of Section 107(6), Section 115 and Section 54, and explains the legal and practical implications for taxpayers and GST practitioners.