Appeal for part dispute of order

[vishwanath shetty]

Order for SCN was passed for 6 different issue. from this for 2 issue liability payment was already made before order but same not consider in order and liability was raised. further, for 1 issue taxpayer agreed and made payment. Payment was made via DRC-03. Now While filing Appeal for balance issues. in the tab liability to pay, the admitted liability is also shown to pay by cash.

What to do? . Should I file DRC-3A first and then file the appeal? will it reduce the liability?

Please guide.

AI Summary

DRC-03A adjustment and rectification may prevent duplicate GST liability when prior payment was ignored in adjudication.
Payment already made through DRC-03 before adjudication, if not appropriated in the order, may still be reflected by the GST portal as payable while filing appeal. In such cases, filing DRC-03A is the proper procedural step to link and adjust the earlier payment against the demand, so that the admitted liability is not again shown as cash payable in the appeal module. The discussion also treats non-consideration of such payment as a possible error apparent on the record capable of rectification under Section 161.