GST order quashed after payment under protest ruled not admission of liability under Section 74

GST order quashed after payment under protest ruled not admission of liability under Section 74Case-LawsGSTThe HC quashed an order under Section 74 of HP GST Act, 2017 imposing interest of Rs. 1,32,34,923/- and penalty of Rs. 1,11,45,134/- on the petition

GST order quashed after payment under protest ruled not admission of liability under Section 74
Case-Laws
GST
The HC quashed an order under Section 74 of HP GST Act, 2017 imposing interest of Rs. 1,32,34,923/- and penalty of Rs. 1,11,45,134/- on the petitioner for alleged wrongful availment of Input Tax Credit. The court held that payment made 'under protest' cannot constitute admission of liability, as such payment inherently reserves the right to challenge the order while disputing th

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