https://www.taxtmi.com/forum/issue?id=120348 Payments via DRC-03 during audit are treated as voluntary portal-initiated payments, but statutory recovery requires prior notice and adjudication; absent adjudication, forced recovery is impermissible. If a taxpayer paid under coercion, they should record and communicate that the payment was made under protest, apply for refund as an excess tax payment, and raise the involuntariness of the deposit during any ensuing adjudication while seeking administrative inquiry into coercion. en-us Wed, 13 Aug 2025 20:34:16 +0530 Fri, 22 Aug 2025 09:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120348 Payments via DRC-03 during audit are treated as voluntary portal-initiated payments, but statutory recovery requires prior notice and adjudication; absent adjudication, forced recovery is impermissible. If a taxpayer paid under coercion, they should record and communicate that the payment was made under protest, apply for refund as an excess tax payment, and raise the involuntariness of the deposit during any ensuing adjudication while seeking administrative inquiry into coercion. Discussion-Forum GST Wed, 13 Aug 2025 20:34:16 +0530 https://www.taxtmi.com/forum/issue?id=120348