Concept of "under protest"

[KASTURI SETHI]

Dear Experts,

Does the concept of ''under protest" exist in GST regime ? In my view, it exists because saving Section 174 of CGST Act covers Central Excise Act & Rules. Moreover, this concept is included in the scope of Principles of Natural Justice.

There is FAQ which says there is no concept of "under protest". FAQ has no statutory force.

Pl. enlighten me on the issue.

Thanks & regards.

AI Summary

Payment under protest not recognised in GST; DRC-03 payments treated as voluntary, except where coercion evidences involuntary payment.
The GST law contains no express procedure for payment under protest; payments via Form DRC-03 are treated as voluntary admissions or as amounts ascertained by the proper officer, and repeal-and-saving provisions do not import the prior statutory mechanism. Nevertheless, where payment is shown to be coerced or involuntary and accompanied by contemporaneous written protest, courts may recognise the protestary principle to support refund or restitution claims.