Whether Refund of GST Appellate Pre-Deposit Is Governed by Section 54 or by Section 107(6) Read with Section 115 of the GST Act?

Introduction

This important judgment of the Supreme Court settles a recurring controversy under the GST regime regarding the statutory provision governing refund of pre-deposit amounts made for filing appeals. The dispute centered on whether such refunds are to be processed under the general refund mechanism contained in Section 54 of the GST Act or under the special appellate provisions contained in Section 107(6) read with Section 115.