GST paid during Investigation shall be treated as amount paid ‘under protest’

Aditya Energy Holdings Vs Directorate General of GST Intelligence (Madras High Court) The amount paid by the petitioner are only deposits pending proper adjudication under Section 73/74 of the CGST Act, 2017. It appears that the amounts were collected from the petitioner during March 2021, at the time when summons were also issued to the petitioner, Mahazar was drawn and seizure memo was also issued to the petitioner on the same date. The petitioner also appears to have sent a representation on 01.04.2021. There is no merits in this Writ Petition at this stage. The amount paid by the petitione...