{"id":73961,"date":"2025-10-09T08:54:39","date_gmt":"2025-10-09T03:24:39","guid":{"rendered":""},"modified":"2025-10-09T08:54:39","modified_gmt":"2025-10-09T03:24:39","slug":"demand-confirmed-no-reply-to-form-gst-drc-01-rectification-time-barred-under-section-161-30-day-appeal-with-50-deposit-allowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73961","title":{"rendered":"Demand confirmed &#8211; no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed"},"content":{"rendered":"<p>Demand confirmed &#8211; no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed<br \/>Case-Laws<br \/>GST<br \/>HC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected the rectification application under Section 161 as time-barred and meritless, finding no procedural infirmity in the assessment order. The writ petition was dismissed as filed long after the statutory period for appeal had lapsed. Th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93207\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Demand confirmed &#8211; no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowedCase-LawsGSTHC held the demand confirmed where the petitioner failed to reply to the Notice in Form GST DRC-01 and rejected <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73961","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73961","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73961"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73961\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}