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    <title>2023 (2) TMI 93 - ORISSA HIGH COURT</title>
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    <description>A person who pays a GST demand in full without contemporaneous protest and without using the prescribed objection procedure under the GST Rules cannot later treat the payment as involuntary or seek refund and writ relief on that basis. The petitioner here did not make a partial payment or file objections in the prescribed form before completing payment, and a belated letter did not show that the payment was made under protest or that refund rights were timely asserted. The challenge to the demand and consequential communication therefore failed.</description>
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    <pubDate>Tue, 31 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (2) TMI 93 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=433578</link>
      <description>A person who pays a GST demand in full without contemporaneous protest and without using the prescribed objection procedure under the GST Rules cannot later treat the payment as involuntary or seek refund and writ relief on that basis. The petitioner here did not make a partial payment or file objections in the prescribed form before completing payment, and a belated letter did not show that the payment was made under protest or that refund rights were timely asserted. The challenge to the demand and consequential communication therefore failed.</description>
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      <pubDate>Tue, 31 Jan 2023 00:00:00 +0530</pubDate>
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