https://www.taxtmi.com/article/detailed?id=17414 GST appeals may be filed in Form GST APL-01 even where a demand order shows NIL or zero demand because tax was paid before the order. Full payment under protest does not preclude a statutory appeal. In goods-detention and penalty proceedings, proper officers must consider e-way bills, invoices and transport documents produced by a claimed owner before determining liability. The discussion also stresses procedural fairness, reasoned administration and proper satisfaction of statutory conditions for invoking fraud- or suppression-based tax-demand provisions. en-us Wed, 16 Sep 2026 08:39:37 +0530 Wed, 16 Sep 2026 08:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17414 GST appeals may be filed in Form GST APL-01 even where a demand order shows NIL or zero demand because tax was paid before the order. Full payment under protest does not preclude a statutory appeal. In goods-detention and penalty proceedings, proper officers must consider e-way bills, invoices and transport documents produced by a claimed owner before determining liability. The discussion also stresses procedural fairness, reasoned administration and proper satisfaction of statutory conditions for invoking fraud- or suppression-based tax-demand provisions. Articles Goods and Services Tax - GST Wed, 16 Sep 2026 08:39:37 +0530 https://www.taxtmi.com/article/detailed?id=17414