Appeal to Commissioner Appeals

[Kaustubh Karandikar]

Demand of GST with interest and penalty confirmed by issuing Order – In – Original. The taxpayer will be filing an appeal against the same with Commissioner – Appeals. Can he pay only the tax demand without paying interest and penalty ‘Strictly Under Protest’ while filing the appeal to avoid the accumulation of interest figure if the decision goes against him?

AI Summary

Taxpayer Considers Appeal Against GST Demand; Paying 'Under Protest' May Not Halt Interest Accumulation, Experts Advise A taxpayer is considering filing an appeal with the Commissioner of Appeals against a GST demand, including interest and penalties, confirmed by an Order-in-Original. The taxpayer seeks advice on whether they can pay only the tax demand 'under protest' to avoid accumulating interest if the decision is unfavorable. Participants in the discussion clarify that paying under protest may not prevent interest accumulation, as there is no specific provision for this in GST law. They suggest that an appeal itself is a form of protest and discuss the implications of paying the demand, including potential complications and the possibility of future amnesty schemes.