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While filing an appeal in Form APL-01 on the GST portal, the pre-deposit percentage is auto-populated as 10% in accordance with Section 107(6) of the CGST Act, 2017, and was previously non-editable. Due to this restriction, taxpayers faced difficulties in cases where the pre-deposit had already been made through other means or where the demand amount was incorrectly reflected under the appropriate head.
The Hon’ble Madras High Court in Larsen and Toubro Ltd. held that any pre deposit made under the VAT regime by debiting ITC must be refunded in cash after the implementation of GST.
Please click on the link below to view the Advisory on the Payment of pre-deposit while filing of appeal before First Appellate authority.
The Honorable Supreme Court passed an Order dated 09.01.2026 in State of Jharkhand & Ors. versus M/s. BLA Infrastructure Private Limited that the refund of pre-deposit be refunded u/s 107(6) read with Section 115 of the Jharkhand GST Act and not u/s 54.
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Arun Traders V/s Union of India, decided on 8-4-2025
The Hon’ble Karnataka High Court in the case of Flipkart India Private Limited held that refund of pre-deposit made under the KVAT regime, whether through cash or by utilization of Input Tax Credit (ITC) balance in the Electronic Credit Ledger, must be paid entirely in cash in terms of Sections 142(7)(b) and 142(8)(b) of the Karnataka GST Act, 2017. The Court ruled that the Revenue, having accepted the pre-deposit through ITC, is estopped from denying a cash refund based on departmental circulars, and directed the refund with interest from the date of deposit till the date of payment.
The Hon’ble Supreme Court in the case of Wingtech Mobile Communications India Pvt. Ltd. held that the Revenue cannot continue to attach or restrain a taxpayer’s bank accounts under the GST Act once the appellate pre-deposit has been made, thus upholding ….
Restriction imposed on refund arising due to retrospective insertion of Section 16(5) & (6) wouldn’t apply on pre-deposit amount
Matter remanded as assessee’s appeal dismissed without notice of non-compliance regarding pre-deposit: HC
The Hon’ble Supreme Court in M/s. Triveni Engineers held that dismissal of the statutory appeal for failure to deposit 20 percent of the disputed tax, as mandated under Section 16(4) of the Odisha Entry Tax Act, was valid.