Payment Under Compulsion Cannot Be Construed as Voluntary & Right to Litigate Cannot Be Treated as Abandoned: Hon’ble Supreme Court

Payment Under Compulsion Cannot Be Construed as Voluntary & Right to Litigate Cannot Be Treated as Abandoned: Hon’ble Supreme Court https://www.taxtmi.com/article/detailed?id=14998 Payment under protest or commercial compulsion does not amount to voluntary acceptance of liability or waiver of the right to litigate; it only bars coercive action. The proper officer remains obliged to adjudicate a show cause notice by considering objections and passing a final, reasoned speaking order justifying any tax or penalty demand. Failure to provide reasons violates principles of natural justice and undermines appellate and judicial review, and written replies prevail over contradictory oral submissions. en-us Sat, 23 Aug 2025 08:32:10 +0530 Sat, 23 Aug 2025 08:32:10 +0530 TaxTMI RSS Generator Payment Under Compulsion Cannot Be Construed as Voluntary & Right to Litigate Cannot Be Treated as Abandoned: Hon’ble Supreme Court https://www.taxtmi.com/article/detailed?id=14998 Payment under protest or commercial compulsion does not amount to voluntary acceptance of liability or waiver of the right to litigate; it only bars coercive action. The proper officer remains obliged to adjudicate a show cause notice by considering objections and passing a final, reasoned speaking order justifying any tax or penalty demand. Failure to provide reasons violates principles of natural justice and undermines appellate and judicial review, and written replies prevail over contradictory oral submissions. Articles Goods and Services Tax - GST Sat, 23 Aug 2025 08:32:10 +0530 https://www.taxtmi.com/article/detailed?id=14998