HC quashes Order charging interest and penalty as payment made under protest by the Taxpayer cannot be construed as admission of liability

HC quashes Order charging interest and penalty as payment made under protest by the Taxpayer cannot be construed as admission of liability https://www.taxtmi.com/article/detailed?id=14747 Payment or reversal of Input Tax Credit made "under protest" does not constitute admission of tax liability and cannot, without independent inquiry or corroborative evidence, justify imposition of interest and penalty. Administrative action that treats a protest deposit as a voluntary admission undermines procedural safeguards and impedes the taxpayer's right to pursue statutory appeals; recovery documentation should reflect the disputed tax amount to enable appellate remedy and any penal consequences must follow a substantiated determination of tax liability. en-us Fri, 04 Jul 2025 08:39:31 +0530 Fri, 04 Jul 2025 08:39:31 +0530 TaxTMI RSS Generator HC quashes Order charging interest and penalty as payment made under protest by the Taxpayer cannot be construed as admission of liability https://www.taxtmi.com/article/detailed?id=14747 Payment or reversal of Input Tax Credit made "under protest" does not constitute admission of tax liability and cannot, without independent inquiry or corroborative evidence, justify imposition of interest and penalty. Administrative action that treats a protest deposit as a voluntary admission undermines procedural safeguards and impedes the taxpayer's right to pursue statutory appeals; recovery documentation should reflect the disputed tax amount to enable appellate remedy and any penal consequences must follow a substantiated determination of tax liability. Articles Goods and Services Tax - GST Fri, 04 Jul 2025 08:39:31 +0530 https://www.taxtmi.com/article/detailed?id=14747