https://www.taxtmi.com/forum/issue?id=119943 The GST law contains no express procedure for payment under protest; payments via Form DRC-03 are treated as voluntary admissions or as amounts ascertained by the proper officer, and repeal-and-saving provisions do not import the prior statutory mechanism. Nevertheless, where payment is shown to be coerced or involuntary and accompanied by contemporaneous written protest, courts may recognise the protestary principle to support refund or restitution claims. en-us Tue, 29 Apr 2025 09:18:10 +0530 Thu, 07 Aug 2025 18:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119943 The GST law contains no express procedure for payment under protest; payments via Form DRC-03 are treated as voluntary admissions or as amounts ascertained by the proper officer, and repeal-and-saving provisions do not import the prior statutory mechanism. Nevertheless, where payment is shown to be coerced or involuntary and accompanied by contemporaneous written protest, courts may recognise the protestary principle to support refund or restitution claims. Discussion-Forum GST Tue, 29 Apr 2025 09:18:10 +0530 https://www.taxtmi.com/forum/issue?id=119943