{"id":75360,"date":"2026-04-03T18:23:27","date_gmt":"2026-04-03T18:23:27","guid":{"rendered":""},"modified":"2026-04-03T18:23:27","modified_gmt":"2026-04-03T18:23:27","slug":"difficulty-in-filing-appeals-on-the-gst-portal-in-cases-where-adjudication-orders-reflect-nil-demand-due-to-prior-voluntary-payment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75360","title":{"rendered":"Difficulty in filing appeals on the GST portal in cases where adjudication orders reflect &#8220;NIL&#8221; demand due to prior voluntary payment"},"content":{"rendered":"<p>Difficulty in filing appeals on the GST portal in cases where adjudication orders reflect &#8220;NIL&#8221; demand due to prior voluntary payment<BR>GST<BR>Dated:- 3-4-2026<BR><BR>Subject:  reg.<\/p>\n<p>1. Introduction<\/p>\n<p>    \u2022 It has come to the notice of GSTN that certain taxpayers are facing difficulties in filing appeals on the GST portal against demand orders wherein the demand amount is reflected as &#8220;NIL,&#8221; despite the existence of a dispute regarding tax liability.<\/p>\n<p>    \u2022 This situation generally arises in cases where the taxpayer has made payment of tax, interest, or penalty (fully or partially) at the stage of issuance of the Show Cause Notice (SCN), without admitting the liability, and the adjudicating authority has subsequently issue<\/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\/news?id=72191\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ount cannot be more than demand amount itself.&#8221;<\/p>\n<p>    \u2022 Since no liability is reported by the tax officer on the GST portal, the system blocks the taxpayer from filing an appeal.<\/p>\n<p>3. Nature of Issue:<\/p>\n<p>It is clarified that:<\/p>\n<p>    \u2022 Payment made during the SCN stage, without explicit admission of liability, does not amount to acceptance of the demand.<\/p>\n<p>    \u2022 In such cases, the taxpayer retains the right to contest the liability and file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017.<\/p>\n<p>However, where the adjudication order incorrectly reflects a &#8220;NIL&#8221; demand, the taxpayer is unable to exercise this statutory right due to the NIL demand reflected in the system.<\/p>\n<p>4. Alternate solution:\n<\/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\/news?id=72191\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Difficulty in filing appeals on the GST portal in cases where adjudication orders reflect &#8220;NIL&#8221; demand due to prior voluntary paymentGSTDated:- 3-4-2026Subject:  reg.<\/p>\n<p>1. Introduction<\/p>\n<p>    \u2022 It has come to the notice of GSTN that certain taxpayer&#8230;<\/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-75360","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75360","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=75360"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75360\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}