https://www.taxtmi.com/article/detailed?id=17408 GST appellate rights permit taxpayers to contest liability despite voluntary payment at the show-cause-notice stage without admission of liability. NIL-demand adjudication orders had generated zero-value Demand and Collection Register entries, and portal validation prevented filing of Form GST APL 01 where the disputed amount exceeded the recorded demand. From 7 September 2026, the validation restricting appeals against NIL or zero-demand orders has been removed, allowing appeals where a liability dispute remains and reducing dependence on rectification orders. en-us Tue, 15 Sep 2026 08:34:46 +0530 Tue, 15 Sep 2026 08:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17408 GST appellate rights permit taxpayers to contest liability despite voluntary payment at the show-cause-notice stage without admission of liability. NIL-demand adjudication orders had generated zero-value Demand and Collection Register entries, and portal validation prevented filing of Form GST APL 01 where the disputed amount exceeded the recorded demand. From 7 September 2026, the validation restricting appeals against NIL or zero-demand orders has been removed, allowing appeals where a liability dispute remains and reducing dependence on rectification orders. Articles Goods and Services Tax - GST Tue, 15 Sep 2026 08:34:46 +0530 https://www.taxtmi.com/article/detailed?id=17408