https://www.taxtmi.com/caselaws?id=766464 A payment made through DRC-03 under protest and without prejudice to appellate rights could not be treated as a voluntary payment. The rectification power could not be used to convert the demand into NIL and thereby defeat the statutory remedy of appeal against the original demand order, so the rectification order was quashed. Because that rectification had prevented the assessee from pursuing the appeal, the intervening period was excluded from the computation of limitation for filing the statutory appeal, preserving the right to challenge the underlying demand. en-us Wed, 19 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766464 A payment made through DRC-03 under protest and without prejudice to appellate rights could not be treated as a voluntary payment. The rectification power could not be used to convert the demand into NIL and thereby defeat the statutory remedy of appeal against the original demand order, so the rectification order was quashed. Because that rectification had prevented the assessee from pursuing the appeal, the intervening period was excluded from the computation of limitation for filing the statutory appeal, preserving the right to challenge the underlying demand. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766464