Goods and Service TaxArticle·6 April 2026
GSTN Advisory on Appeals Blocked in NIL Demand Cases
By J the App
Executive Summary
GSTN has clarified procedural challenges faced by taxpayers in filing appeals on the GST portal where adjudication orders reflect a “NIL” demand, despite underlying disputes on tax liability.
The system currently restricts appeal filing in such cases. As a workaround, taxpayers are advised to seek rectification of the order to reflect the correct demand before filing an appeal.
Background
Instances have arisen where taxpayers, during the Show Cause Notice (SCN) stage, make payments (tax, interest, or penalty)
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