Demand Confirmed - Remedy

[Kaustubh Karandikar]

1) Order issued to the taxable person by issuing DRC – 07under Section 73Rule 142(5).

2) Intimation of tax ascertained as being payable under Section 73(5) and Rule 142(1A) is given by issuing DRC – 01A. The demand is confirmed, and the taxable person is asked to pay the same. What is the next remedy to defend for the taxable person?

[Ravinesh Sinha]

U may go for appeal other wise deposit the confirmed amount as per order

[girase 1162]

Nice Informaiton!

[Rajagopalan Ranganathan]

Sir,

If you are aggrieved by the demand order you can file an appeal to the jurisdictional Appellate authority. Otherwise comply with the demand.

[KASTURI SETHI]

Only option is filing of Appeal against order issued in Form GST DRC-07.

[Ganeshan Kalyani]

If you find the demand is correctly arrived then pay the same otherwise go for appeal.

[Amit Agrawal]

Kindly let us know issue involved (i.e. cause of dispute).

AI Summary

Appeal against confirmed GST demand: taxpayer may file appeal to appellate authority or comply by paying the demand. After confirmation of a GST demand by issuance of Form DRC 07 and intimation by Form DRC 01A, the taxable person's remedies are to either deposit the confirmed amount as directed in the order or file an appeal against the order (Form DRC 07) to the jurisdictional appellate authority; taxpayers should determine whether the demand is correctly arrived before choosing between compliance and appeal.