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Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The HC quashed an order under Section 74 of HP GST Act, 2017 imposing interest of Rs. 1,32,34,923/- and penalty of Rs. 1,11,45,134/- on the petitioner for alleged wrongful availment of Input Tax Credit. The court held that payment made 'under protest' cannot constitute admission of liability, as such payment inherently reserves the right to challenge the order while disputing the debt's validity. The HC relied on Black's Law Dictionary definition establishing that 'under protest' payment involves formal dispute of liability while making payment unwillingly. Consequently, the respondent was directed to issue fresh DRC-07 incorporating only the disputed tax amount, enabling the petitioner to file an appeal before the appellate authority. The petition was allowed.
The HC quashed an order under Section 74 of HP GST Act, 2017 imposing interest of Rs. 1,32,34,923/- and penalty of Rs. 1,11,45,134/- on the petitioner for alleged wrongful availment of Input Tax Credit. The court held that payment made 'under protest' cannot constitute admission of liability, as such payment inherently reserves the right to challenge the order while disputing the debt's validity. The HC relied on Black's Law Dictionary definition establishing that 'under protest' payment involves formal dispute of liability while making payment unwillingly. Consequently, the respondent was directed to issue fresh DRC-07 incorporating only the disputed tax amount, enabling the petitioner to file an appeal before the appellate authority. The petition was allowed.
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