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Duty paid under Protest in GST, Goods and Services Tax - GST

Issue Id: - 115296
Dated: 8-8-2019
By:- Vinay Kumar
Duty paid under Protest in GST

  • Contents

In excise law, there was separate rule called 233B which listed down some conditions that need to be fulfilled to satisfy"Duty paid under protest". Are these rules applicable to GST also if we want to pay duty under protest? Because GST has not listed down any such conditions.

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Showing Replies 1 to 7 of 7 Records

1 Dated: 8-8-2019

This is FAQ dated 15.12.18 (Third edition)

Q55. Does GST law recognize the concept of payment of tax under protest?

Ans. No.

However, Central Excise Rules were saved by Section 38 A of Central Excise Act, 1944. If we peruse the language of Section 174 (1) (2) & (3) of CGST Act read with Section 6 of General Clauses Act, 1897, Section 38 A of CEA, 1944 stands saved. Saving Section is both for the department as well as the assessees. In my view, the provision of 'under protest' provided under erstwhile Rule 233 B is in force because of Section 174 of CGST Act. Board's FAQ has no statutory force.

It is further opined that a specific provision to this effect is required in CGST Act also in the interest of tax payers for the purpose of natural justice..

2 Dated: 8-8-2019
By:- Vinay Kumar

Dear Sir,

As per my understanding, section 174 is applicable when the right of assessee in the previous law is affected by the introduction of GST law. But, here, paying duty under protest is not a right given to the assessee. So, I just want to know what is the exact point in section 174, on which your opinion is based.

3 Dated: 8-8-2019
By:- Alkesh Jani


I am of the view that 'to protest' is one's fundamental right, so paying duty/tax under protest is fundamental right and we don't need any specific provisions for that. However, our other experts from the field of law can detail us in the matter.


With Regards

4 Dated: 8-8-2019

'Under protest' is an integral part of 'principles of natural justice'. Payment of tax under protest means challenging the issue on merits. Not accepting the decision or order or notification or circular for seeking natural justice and that too not at the cost of revenue.. To contest is your fundamental right or constitutional right. Nobody can snatch this right. Otherwise also, it exists by way of Section 174 of CGST Act. We have to dive deep into Section 174 word for word.


5 Dated: 9-8-2019
By:- Vinay Kumar

Dear Sir,

I couldn't understand section 174 properly. Can you please give a basic idea what it says.smiley

6 Dated: 9-8-2019
By:- Vinay Kumar

Dear Kasturi sir,

I agree with your view that paying duty under protest is a right given to the assessee and he can use such privilege as per section 174. But, now the question is...what is the process of paying duty under protest.

7 Dated: 9-8-2019

Write a simple letter to the jurisdictional GST Range Officer with a copy to the Deputy Commissioner, In-charge GST Division. Mention details of amount paid under protest, Challan No., or Adjudication Order etc. if any. Clearly write as ,

"this payment has been made under protest. We do not agree with the views of the department. We shall contest the issue before Appellate Authority."

Get dated acknowledgement along with sign and stamp of the office. Name of the dealing official (receiving) should also be mentioned.


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