Penalty Payment Under Protest in GST Cannot Be Deemed Voluntary, Preserving Right to Appeal Section 129(3)

Penalty Payment Under Protest in GST Cannot Be Deemed Voluntary, Preserving Right to Appeal Section 129(3)Case-LawsGSTHC quashed rectification order concerning GST penalty u/s 129(3). Initial penalty of Rs. 22,37,220/- was imposed and paid by petitioner t

Penalty Payment Under Protest in GST Cannot Be Deemed Voluntary, Preserving Right to Appeal Section 129(3)
Case-Laws
GST
HC quashed rectification order concerning GST penalty u/s 129(3). Initial penalty of Rs. 22,37,220/- was imposed and paid by petitioner through DRC-03 under explicit protest. Authority subsequently attempted to rectify order making demand 'NIL' u/s 161. Court held that payment under protest cannot be deemed voluntary, and rectification cannot deprive appellant's statu

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