https://www.taxtmi.com/forum/issue?id=119764 Where a penalty was paid in response to a verbal or undocumented demand and no formal demand order exists, a refund application can be filed if the payment was made through a verifiable banking channel; the payment may be treated as an erroneous or unauthorised payment recoverable under the statute's provision for any other amount paid without legal basis, subject to the taxpayer proving the payment was made under coercion or without statutory authority. en-us Sat, 22 Mar 2025 23:54:13 +0530 Mon, 24 Mar 2025 13:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119764 Where a penalty was paid in response to a verbal or undocumented demand and no formal demand order exists, a refund application can be filed if the payment was made through a verifiable banking channel; the payment may be treated as an erroneous or unauthorised payment recoverable under the statute's provision for any other amount paid without legal basis, subject to the taxpayer proving the payment was made under coercion or without statutory authority. Discussion-Forum GST Sat, 22 Mar 2025 23:54:13 +0530 https://www.taxtmi.com/forum/issue?id=119764