Duty paid under Protest in GST

[Vinay Kumar]

In excise law, there was separate rule called 233B which listed down some conditions that need to be fulfilled to satisfy'Duty paid under protest'. Are these rules applicable to GST also if we want to pay duty under protest? Because GST has not listed down any such conditions.

AI Summary

Debate on Paying GST Duty Under Protest: Absence of Rule 233B, Role of Section 174, and Registration Cancellation Impact A discussion on the applicability of paying duty under protest in the context of GST law, referencing the absence of explicit provisions similar to those in excise law, particularly Rule 233B. One participant argues that the concept is preserved under Section 174 of the CGST Act, while another suggests that paying under protest is a fundamental right. The process involves notifying the GST authorities with a formal letter. A related issue discussed involves paying interest under protest due to GST registration cancellation, with advice on seeking a refund if retrospective amendments are made.