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    <title>Duty paid under Protest in GST</title>
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    <description>Payment of tax &quot;under protest&quot; 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.</description>
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      <description>Payment of tax &quot;under protest&quot; 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.</description>
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