HC not accepted plea against GST demand already paid in full without any protest

D. Murali Mohan Patanaik Vs Secretary to Government of Odisha (Orissa High Court) Under Rule 142 (1A) and (2A) of the OGST Rules, it is open to a person against whom a demand is raised to make a ‘partial payment’ and also to ‘file any submissions against the proposed liability’ in Part-B of Form-GST DRC-01A. The Petitioner did not opt for the above procedure. Instead, he made the full payment of the tax demanded by the Department without any protest. It is only three months after making such payment that he chose to write a letter disclaiming any liability and neither saying th...