Section 73 of the CGST Act, 2017—Show Cause Notice  — Payment under Protest — The petitioner challenged a notice dated 19th February 2022 requiring him to produce the documents related to stock retention and vehicles used in generation of e-way bills, under Section 73(5). The counsel for the petitioner submitted that the Petitioner had actually made payments under protest and was unable to file any appeal against the demands already raised and which had been paid by the Petitioner. The court observed that if the Petitioner wanted to contest the demand raised, he ought to have adopted the procedure already outlined under Rule 142 (1A) but he did not opt for that procedure. Also, till date, he has actually not registered any protest with the Department which ought to have been made contemporaneous with the making of the payment. Three months after making such payment, he has sent a vague letter contending that the liability is “not acceptable” which is neither here nor there since the Petitioner had already made the full payment of the tax demanded. The Petitioner has by his own conduct disabled himself from availing the remedy available to him in law, if indeed the payment was made under protest.

Held that:- The Hon’ble High Court dismissed the petition.