https://www.taxtmi.com/forum/issue?id=118366 Filing an appeal operates as protest but GST lacks a specific provision for payments made "under protest," so paying only the tax may not stop interest and penalty accrual. The appeal regime requires payment of admitted amounts and a minimum pre-deposit; taxpayers may increase the pre-deposit above the minimum to avoid further interest and to ease refund recovery if the appeal succeeds, though this can invite departmental arguments of voluntary payment and may require separate refund proceedings. en-us Thu, 09 Feb 2023 12:19:49 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118366 Filing an appeal operates as protest but GST lacks a specific provision for payments made "under protest," so paying only the tax may not stop interest and penalty accrual. The appeal regime requires payment of admitted amounts and a minimum pre-deposit; taxpayers may increase the pre-deposit above the minimum to avoid further interest and to ease refund recovery if the appeal succeeds, though this can invite departmental arguments of voluntary payment and may require separate refund proceedings. Discussion-Forum GST Thu, 09 Feb 2023 12:19:49 +0530 https://www.taxtmi.com/forum/issue?id=118366