GST Orders Quashed Because Deposit Made ‘Under Protest’ Was Treated as Voluntary

Deepak Agro Industries Vs State of Himachal Pradesh and others (Himachal Pradesh High Court) The petitioner approached the Himachal Pradesh High Court seeking quashing of intimation in Form GST DRC-05 dated 19.12.2023, alleging that it was issued without jurisdiction and in violation of principles of natural justice. The dispute arose after the Assistant Commissioner issued a show cause notice in Form GST DRC-01 dated 28.09.2023 for recovery of GST and IGST amounting to ₹18,58,538. In response, the petitioner filed Form GST DRC-06 on 28.10.2023, requesting time to submit a detailed reply and...