https://www.taxtmi.com/caselaws?id=773458 Payment of disputed tax under protest does not amount to an admission of liability, and the taxpayer retains the right to contest the demand. The Himachal Pradesh HC noted that liability for alleged wrong availment of Input Tax Credit could not be fastened merely on the basis of the show cause notice summary; the adjudicating authority had to conduct an independent and impartial inquiry before imposing interest or penalty. On that reasoning, the order treating the protested reversal as admitted liability was unsustainable, and the assessee was entitled to a fresh DRC-07 reflecting only the disputed tax amount for further appellate challenge. en-us Thu, 19 Jun 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773458 Payment of disputed tax under protest does not amount to an admission of liability, and the taxpayer retains the right to contest the demand. The Himachal Pradesh HC noted that liability for alleged wrong availment of Input Tax Credit could not be fastened merely on the basis of the show cause notice summary; the adjudicating authority had to conduct an independent and impartial inquiry before imposing interest or penalty. On that reasoning, the order treating the protested reversal as admitted liability was unsustainable, and the assessee was entitled to a fresh DRC-07 reflecting only the disputed tax amount for further appellate challenge. Case-Laws GST Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773458