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        GST - States

        Continuation of Manual Procedure for Filing and Disposal of Enforcement Appeals and Use of DRC-08 on GSTN Portal

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        Enforcement appeal procedure continues, with DRC-08 limited to updating demand set aside by appellate authority. The procedure for filing and disposal of enforcement appeals against orders passed by enforcement officers continues to apply until further orders because the online enforcement appeal module on the GSTN portal is not yet fully developed. The earlier headquarters circular prescribing that procedure remains operative, along with the related office order issued on 4 February 2019. For revision of demand created against a registered dealer, the GSTN (BO-WEB) portal provides an online facility to generate DRC-08, which enforcement officers are directed to use only for updating demand set aside by the appellate authority.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Enforcement appeal procedure continues, with DRC-08 limited to updating demand set aside by appellate authority.

                            The procedure for filing and disposal of enforcement appeals against orders passed by enforcement officers continues to apply until further orders because the online enforcement appeal module on the GSTN portal is not yet fully developed. The earlier headquarters circular prescribing that procedure remains operative, along with the related office order issued on 4 February 2019. For revision of demand created against a registered dealer, the GSTN (BO-WEB) portal provides an online facility to generate DRC-08, which enforcement officers are directed to use only for updating demand set aside by the appellate authority.


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