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    <title>Payment of GST Penalty “Under Protest” for release of goods - Mandatory Requirement of Speaking Order under Section 129(3)</title>
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    <description>Payment of GST penalty under protest for release of detained goods does not automatically conclude proceedings where objections are filed or liability is not accepted. A payment recorded as made under protest is only a step to secure release of goods and does not amount to waiver, acquiescence, or admission of the demand. The proper officer must issue notice, consider the reply or objections, and pass a speaking order after granting an opportunity of hearing.</description>
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    <pubDate>Fri, 10 Apr 2026 09:04:03 +0530</pubDate>
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      <description>Payment of GST penalty under protest for release of detained goods does not automatically conclude proceedings where objections are filed or liability is not accepted. A payment recorded as made under protest is only a step to secure release of goods and does not amount to waiver, acquiescence, or admission of the demand. The proper officer must issue notice, consider the reply or objections, and pass a speaking order after granting an opportunity of hearing.</description>
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      <pubDate>Fri, 10 Apr 2026 09:04:03 +0530</pubDate>
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