Demand Confirmed - Remedy

[Kaustubh Karandikar]

1) Order issued to the taxable person by issuing DRC – 07 under Section 73 Rule 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?

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.