https://www.taxtmi.com/caselaws?id=447258 A voluntary payment made under protest before any demand is raised may be treated as compliance with the GST appeal pre-deposit requirement, because its character is not changed by a later adjudication and insisting on a fresh deposit would defeat the appellate remedy. The text also states that a restraint on input tax credit cannot continue beyond the statutory period and ceases by operation of law when that period expires. The appellate authority was directed to decide the appeal on merits, reflecting these two operative legal principles. en-us Mon, 04 Dec 2023 00:00:00 +0530 Wed, 23 Apr 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447258 A voluntary payment made under protest before any demand is raised may be treated as compliance with the GST appeal pre-deposit requirement, because its character is not changed by a later adjudication and insisting on a fresh deposit would defeat the appellate remedy. The text also states that a restraint on input tax credit cannot continue beyond the statutory period and ceases by operation of law when that period expires. The appellate authority was directed to decide the appeal on merits, reflecting these two operative legal principles. Case-Laws GST Mon, 04 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447258