Refund of GST Pre Deposit. An Article by Hitesh Sachdev Refund of GST Pre-Deposit: Whether Partial Success in Appeal Creates an Immediate Right to Refund?

When a taxpayer wins only part of a GST appeal, does the entire pre-deposit remain blocked until the litigation ends? In IBM India Private Limited, the Bombay High Court held that it need not. Where a portion of the demand has been set aside and neither party challenges that portion, it can attain finality even if the taxpayer appeals against the balance. The corresponding pre-deposit can therefore be claimed as a proportionate refund.