2026-VIL-1171-BOM
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SGST High Court Cases

GST - Adjustment of sanctioned refund under Section 54 of the CGST Act, 2017 against demand stayed on payment of pre-deposit - Petitioner had made pre-deposit at the time of the first appeal against the demand raised in the assessment order, the first appeal was rejected, and the Petitioner communicated its intention to file appeal before the Appellate Tribunal when it becomes functional - Petitioner later deposited the further pre-deposit through the Electronic Credit Ledger, thereby paying the entire pre-deposit contemplated by the statute, and filed the appeal before the Tribunal - Respondent determined the net eligible refund and adjusted the entire amount against the outstanding demand of the earlier financial years - Respondent also objected that the Petition was not maintainable as the trade name in the GST records differed from the name of the Petitioner - Whether the refund can be adjusted against the demand in respect of which the entire pre-deposit has been paid and recovery stands stayed - HELD - On payment of the entire pre-deposit, recovery of the balance demand stands deemed to be stayed by operation of Section 112(8) and 112(9) of the CGST Act, 2017 read with the CBIC Circular No. 224/18/2024 dated 11/07/2024 a clarifying that recovery shall remain stayed upon payment of the prescribed pre-deposit. The Petitioner having paid the pre-deposit, there was no question of effecting recovery on the basis of the demand raised in the assessment order and it was not open to the Respondent to adjust the refund towards the alleged outstanding demand - As regards the objection on the trade name, the name of the entity gets auto-populated in the GST system when the registration number is inserted, the registration number being the only unique controlling number which has always been the same, and the Petitioner has always been registered under the same legal as well as trade name. This aspect can be gone into by the Tribunal and does not bar the Petition - The appropriation of the refund against the demand cannot be sustained and shall stand reversed, the refund amount is to be restored to the Petitioner – The writ petition is allowed
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