TaxTMI 
TaxTMI 
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.
Duty paid under Protest in GST
08 Aug 2019 
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Payment of tax under protest preserved by transitional saving, enabling taxpayers to pay under protest and later seek challenge and refund.
Payment of tax "under protest" allows a taxpayer to pay disputed tax or interest while preserving the right to contest the demand; contributors rely on the transitional saving in Section 174 of the CGST Act and the survival of prior Central Excise provisions to justify that the practice remains available despite Board FAQs to the contrary. Taxpayers should send a written protest to the jurisdictional Range Officer with a copy to the Deputy Commissioner, record payment details, and obtain a dated acknowledgement to preserve rights and enable subsequent challenge or refund claims. (AI Summary)
Payment of tax "under protest" allows a taxpayer to pay disputed tax or interest while preserving the right to contest the demand; contributors rely on the transitional saving in Section 174 of the CGST Act and the survival of prior Central Excise provisions to justify that the practice remains available despite Board FAQs to the contrary. Taxpayers should send a written protest to the jurisdictional Range Officer with a copy to the Deputy Commissioner, record payment details, and obtain a dated acknowledgement to preserve rights and enable subsequent challenge or refund claims. (AI Summary)