{"id":8601,"date":"2026-04-06T17:18:19","date_gmt":"2026-04-06T11:48:19","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8601"},"modified":"2026-04-07T07:26:43","modified_gmt":"2026-04-07T01:56:43","slug":"gstn-prescribes-rectification-route-where-nil-demand-blocks-appeal","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/gstn-prescribes-rectification-route-where-nil-demand-blocks-appeal","title":{"rendered":"GSTN Prescribes Rectification Route Where NIL Demand Blocks Appeal"},"content":{"rendered":"

GSTN Advisory, Dated 03-04-2026<\/em><\/p>\n

The Goods and Services Tax Network (GSTN) has issued a clarification regarding the right of taxpayers to contest liability and file an appeal<\/strong> under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017<\/strong>, even where payment has been made at the Show Cause Notice (SCN) stage.<\/p>\n

1. Right to Appeal Not Waived by Payment<\/span><\/h2>\n

GSTN has clarified that:<\/p>\n

    \n
  • Payment made during the SCN stage does not amount to admission of liability<\/strong><\/li>\n
  • Taxpayers retain the statutory right to contest the demand<\/strong> and file an appeal under Section 107<\/li>\n<\/ul>\n

    2. Issue of NIL Demand in Adjudication Orders<\/span><\/h2>\n

    In certain cases:<\/p>\n

      \n
    • The adjudication order incorrectly reflects a \u201cNIL\u201d demand<\/strong><\/li>\n
    • This prevents taxpayers from filing an appeal on the GST portal, as the system does not recognise any demand<\/li>\n<\/ul>\n

      This creates a procedural limitation despite the existence of a dispute.<\/p>\n

      3. Remedy \u2013 Rectification by Adjudicating Authority<\/span><\/h2>\n

      To address this issue, taxpayers are advised to:<\/p>\n

        \n
      • Approach the adjudicating authority<\/strong><\/li>\n
      • Seek issuance of a rectification order<\/strong> reflecting the correct demand amount<\/li>\n<\/ul>\n

        4. Use of GST Portal for Rectification Requests<\/span><\/h2>\n

        Where:<\/p>\n

          \n
        • A dispute exists but is not captured in the demand order<\/strong>, and<\/li>\n
        • Payment has been made prior to issuance of the order<\/strong><\/li>\n<\/ul>\n

          Taxpayers may:<\/p>\n

            \n
          • File a rectification request through the GST portal<\/strong> using the available functionality<\/li>\n<\/ul>\n

            5. Filing of Appeal Post-Rectification<\/span><\/h2>\n

            Once the rectification order is issued:<\/p>\n

              \n
            • The correct demand amount is reflected in the system<\/strong><\/li>\n
            • The taxpayer can proceed to file an appeal on the GST portal<\/strong><\/li>\n
            • The appeal must be filed within the prescribed statutory time limits<\/strong><\/li>\n<\/ul>\n

              6. Conclusion<\/span><\/h2>\n

              The clarification reinforces that payment at the SCN stage does not extinguish appellate rights<\/strong>, while also providing a practical procedural pathway<\/strong> to address system-related constraints through rectification, ensuring access to statutory remedies.<\/p>\n","protected":false},"excerpt":{"rendered":"

              GSTN Advisory, Dated 03-04-2026 The Goods and Services Tax Network (GSTN) has…<\/p>\n","protected":false},"author":19,"featured_media":8607,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,62,189],"tags":[],"class_list":["post-8601","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-statutory-scope"],"yoast_head":"\nGSTN Prescribes Rectification Route Where NIL Demand Blocks Appeal<\/title>\n<meta name=\"description\" content=\"GSTN advises rectification where NIL demand shown due to prior payment, enabling taxpayers to file appeal under Section 107.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/gstn-prescribes-rectification-route-where-nil-demand-blocks-appeal\" 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