{"id":70917,"date":"2025-02-10T07:50:21","date_gmt":"2025-02-10T02:20:21","guid":{"rendered":""},"modified":"2025-02-10T07:50:21","modified_gmt":"2025-02-10T02:20:21","slug":"assessee-39-s-right-to-gst-pre-deposit-refund-cannot-be-time-barred-under-section-54-39-may-39-interpreted-as-directory","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70917","title":{"rendered":"Assessee&#39;s Right to GST Pre-Deposit Refund Cannot Be Time-Barred Under Section 54; &#39;May&#39; Interpreted as Directory"},"content":{"rendered":"<p>Assessee&#39;s Right to GST Pre-Deposit Refund Cannot Be Time-Barred Under Section 54; &#39;May&#39; Interpreted as Directory<br \/>Case-Laws<br \/>GST<br \/>HC ruled that rejection of GST pre-deposit refund application on grounds of time bar under Section 54 is invalid. The court interpreted the word &#8220;may&#8221; in Section 54 as directory rather than mandatory, following SC precedent. The judgment emphasized that statutory pre-deposit refund is a vested right after successful appeal, and cannot be forfeited using Section<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85620\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessee&#8217;s Right to GST Pre-Deposit Refund Cannot Be Time-Barred Under Section 54; &#8216;May&#8217; Interpreted as DirectoryCase-LawsGSTHC ruled that rejection of GST pre-deposit refund application on grounds of time bar under Section 54 is invalid. The court interp<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70917","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70917"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70917\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}