TaxTMI 
TaxTMI 
Dear All,
I have paid the money through DRC-03 under protest and have received from department DRC-04.Now, i want to file an appeal and want to claim the amount paid under protest. Please suggest how to proceed.
PRE-DEPSOIT ISSUES
18 Nov 2024 
6 Replies 
1461 Views Asked by
Paid under protest: statutory pre-deposit treated as protest; seek refund by writ petition where no appealable order exists.
Pre-deposit paid via statutory mechanism should be treated as paid under protest; an auto-generated departmental acknowledgement does not constitute an adjudicatory order and does not itself create the statutory trigger for an appeal. Taxpayers may make their protest explicit by sending a written communication attaching the payment record, and where no Order-in-Original exists to appeal against, filing a writ petition before the jurisdictional High Court is a practical remedy to seek refund or review of the pre-deposit. (AI Summary)
Pre-deposit paid via statutory mechanism should be treated as paid under protest; an auto-generated departmental acknowledgement does not constitute an adjudicatory order and does not itself create the statutory trigger for an appeal. Taxpayers may make their protest explicit by sending a written communication attaching the payment record, and where no Order-in-Original exists to appeal against, filing a writ petition before the jurisdictional High Court is a practical remedy to seek refund or review of the pre-deposit. (AI Summary)