PRE-DEPSOIT ISSUES, Goods and Services Tax - GST

[Manoj Goyal]

Dear All,

I have paid the money through DRC-03 under protest and have received from department DRC-04.Now, i want to file an appeal and want to claim the amount paid under protest. Please suggest how to proceed.

Posts / Replies

[KASTURI SETHI]

Pl. elaborate your query. Give full facts and sequence of events.

[Ganeshan Kalyani]

Query is not clear. Please elaborate it.

[Shilpi Jain]

Any pre-deposit paid is considered to have been paid under protest. If you still want to make it more evident, you can write to the department by attaching the DRC-03 that this is to be considered to have been paid under protest.

[KASTURI SETHI]

Even if a letter of protest is not filed, the filing of an appeal against the Order-in-Original is itself a protest---CESTAT Ahmedabad Order dated 2.12.21 in the case of Nayara Energy Ltd. - 2021 (12) TMI 74 - CESTAT AHMEDABAD

[Manoj Goyal]

We had received an summon from DGGI where an X amount in respect of 3 parties were being asked to pay. At that point of time, we had paid the X amount through DRC-03. Now, from jursidiction office, we have received DRC-04 ( Acknowledgement Auto generated letter).

Now, we want to refund of this amount. How to proceed further. and if we are required to file appeal then, against which order appeal should be filed as DRC-04 is not an order.

[KASTURI SETHI]

In my view you will have to file writ petition with jurisdictional High Court direct. (Article 226 of the Constitution of India refers.

You can take shelter of the following judgement of Punjab & Haryana Court Chandigarh

2023 (8) TMI 691 - PUNJAB AND HARYANA HIGH COURT - M/S. PARSVNATH TRADERS AND M/S MAHAVIRA DYES & CHEMICALS VERSUS PRINCIPAL COMMISSIONER, CGST AND ANOTHER