BAS & CO LLP Agartala

BAS & CO LLP Agartala " Taxation Updates by CA Gourav Jalan " Email - [email protected].

Phone -9862812867/WhatsApp- 9863188314
Offices - Agartala, Ahmedabad, Delhi, Kolkata, Purnea

13/04/2026
18/03/2026

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16/03/2026

Treatment of payment made through Form GST DRC-03

Payments made through Form GST DRC-03 are not automatically recognized against a specific Demand ID. Therefore, such payments are not considered by the system while calculating the pre-deposit requirement for filing an appeal. To resolve this issue:

Taxpayers must link the DRC-03 payment with the relevant Demand ID.
This can be done by filing Form GST DRC-03A on the GST portal.
Once this linkage is completed, the payment will appear in the Electronic Liability Register and the system will recognize it while calculating the mandatory pre-deposit for filing the appeal, thereby avoiding the requirement of making an additional payment.

12/03/2026

**Proud Moment for Us.**

Due to confidentiality obligations, we cannot disclose the identity or details of our client.

However, today felt truly special when the client said to me:
*"Sir, you have fought so deeply for my case that even if you asked for my heart, I would give it to you."*

Yes, just bcz of this line, i am making this post or else there are many more matters to deal with in this GST Litigation processπŸ˜…

This matter involved a taxpayer whose GST registration remained **suspended for nearly 2.7 years** after being served an **illegal SCN**. During this entire period, he repeatedly tried to communicate with the department and submitted every possible record to establish that his purchases were genuine. Unfortunately, no one paid attention.

What should have been a simple issue turned into a long struggle. His business suffered immensely. He had to clear his **cash credit accounts and bank loans**, his **market reputation collapsed**, and a person who was once a well-known rubber dealer in the market saw his entire business come to a standstill.

Before approaching us, the taxpayer had already engaged multiple lawyers and tax consultants hoping to resolve the matter. However, unfortunately, proper replies were never filed and effective representation never happened. Being an innocent businessman and not familiar with litigation processes, he also did not fully understand what was happening in his case and continued paying consultancy fees in the hope that the issue would be resolved.

When he approached us, we decided not to remain silent.

We prepared detailed replies, pursued the matter in **appeals**, filed complaints on **CPGRAMS**, approached the **Joint Commissioner**, and continuously followed up at every level. Of course, the **High Court** was the final option left if justice was still denied.

But today, unexpectedly, the department **revoked his GST registration**, and after almost three years of struggle, the client finally got peace.

**Lesson from this experience:**

Justice may be delayed, but it should never be abandoned.
Never stop fighting when you know the cause is right.

Your professional fees should not merely buy advice β€” they should command **accountability, effort, and authority in representation**.

We are also thankful to the **Joint Commissioner** for taking note of our application and resolving the matter.

Litigation is not only about cases argued in courtrooms.
Sometimes, the real litigation happens in files, representations, follow-ups, and persistent advocacy when justice is denied for long periods.

**Key Learnings:**

β€’ Always maintain every record β€” small or big. You never know when it may become the most crucial piece of evidence in the fight for justice.
β€’ Never rely blindly on your consultant. Always cross-check what is being done in your case and read the replies before giving your signatures.

Today was a good reminder of why we chose this profession.

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Agartala
799003

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