Home Case Index All Cases GST GST + HC GST - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 93 - HC - GSTRefund of tax - Tax / GST paid under protest in order to release the detained vehicle or not - Adjudicating authority requiring to produce the documents related to stock retention and vehicles used in generation of e-way bills for inward and outward supplies - Section 73 (5) of the Odisha Goods and Service Tax Act (OGST Act) - period October 2018 to March 2019, April 2019 to February 2020 and April 2020 to March 2021 - HELD THAT:- If the Petitioner wanted to contest the demand raised, he ought to have adopted the procedure already outlined under Rule 142 (1A) of the OGST Rules. For reasons best known to him, he did not opt for that procedure. Also, till date, he has actually not registered any protest with the Department which ought to have been made contemporaneous with the making of the payment. Three months after making such payment, he has sent a vague letter contending that the liability is “not acceptable” which is neither here nor there since the Petitioner had already made the full payment of the tax demanded. The Petitioner has by his own conduct disabled himself from availing the remedy available to him in law, if indeed the payment was made under protest. Since, there is no material to support the contention of the Petitioner that he made payment of the demanded tax under protest, the Court is not persuaded to accept such submission at this stage. Petition dismissed.
|