Daily Intelligence Capsule — 10 September 2026

Latest EditionLatest Edition — Thursday, 10 September 2026

Notification Watch

GSTN Now Accepts Appeals Against NIL/Zero-Demand Orders

GSTN has removed a portal validation that previously blocked appeals against demand orders showing a NIL or zero balance, closing a real procedural gap for taxpayers who paid disputed amounts before the order issued (GSTN Advisory No. 671, 7 Sept 2026).

Read: GSTN Now Accepts Appeals Against NIL/Zero-Demand Orders

Did You Know

Section 75(7) Has Two Safeguards, Not One

Section 75(7) of the CGST Act doesn't just cap the demand at the Show Cause Notice's amount -- it also bars confirming a demand on any ground the notice never raised. A department that stays under the rupee ceiling but adds a new ground in the final order has still breached Section 75(7).

Read: Section 75(7) Has Two Safeguards, Not One

What's the Penalty?

A Penalty That Doubled, On a Ground Never Raised

A GST penalty doubles between notice and order, and the order relies on a ground the notice never mentioned. Can your client go straight to a writ petition, or must the statutory appeal be exhausted first?