#payment under protest

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Penalty demand rectification order quashed as GST authorities cannot treat payment under protest as voluntary to deprive assessee of statutory right of appeal

Case Title, Court, Petition No., Category, Date, SectionsKhaitan Foods India Pvt. Ltd. v. State of U.P. & Ors.High Court of Judicature at AllahabadWrit Tax No. 16 of 2025Category: Penalty under GST detention (Section 129) / Appeal RightsDate of Judgment: 19.02.2025Relevant Sections: Section 129(1)(a), 129(3), 161, 107 of the CGST Act, 2017; Rule 142 (DRC-03, DRC-07, DRC-08) Facts (Paras 1–5) The…

Penalty demand rectification order quashed as GST authorities cannot treat payment under protest as voluntary to deprive assessee of statutory right of appeal