https://www.taxtmi.com/forum/issue?id=120193 The document explains that although the GST statute lacks an express provision for a payment made "under protest," courts and tribunals recognise the practice to avoid adverse consequences and preserve refund claims. Taxpayers are advised to submit a written, dated protest to the proper officer and obtain a signed, stamped acknowledgment noting the officer's name and designation; if acknowledgment is refused, send the protest by Registered Post A.D. or rely on filing an appeal, which has been held to constitute protest. Contributors also reference the earlier Central Excise rule and saving provisions as supporting context. en-us Mon, 30 Jun 2025 13:47:09 +0530 Sun, 06 Jul 2025 06:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120193 The document explains that although the GST statute lacks an express provision for a payment made "under protest," courts and tribunals recognise the practice to avoid adverse consequences and preserve refund claims. Taxpayers are advised to submit a written, dated protest to the proper officer and obtain a signed, stamped acknowledgment noting the officer's name and designation; if acknowledgment is refused, send the protest by Registered Post A.D. or rely on filing an appeal, which has been held to constitute protest. Contributors also reference the earlier Central Excise rule and saving provisions as supporting context. Discussion-Forum GST Mon, 30 Jun 2025 13:47:09 +0530 https://www.taxtmi.com/forum/issue?id=120193