00:00So, today let us solve one such strange puzzle of GST Portal, in which many taxpayers
00:06They keep getting entangled.
00:08Meaning a situation whose logic is not understandable at first sight.
00:13Has it ever happened that a demand for GST was made, and the full payment was made, and then when the same
00:19When I went to file an appeal to challenge the demand, I found out that the system had closed the door.
00:25Is done.
00:26Yes, today we are going to understand this strange problem.
00:30This is really a very frustrating paradox, meaning on the one hand, the rules were followed, and on the other hand, the payment
00:36I did it and on the other hand the same system is preventing me from appealing, how strange.
00:41So the question is why is the system doing this, what is the logic behind the portal?
00:47Which he doesn't say like this.
00:49Let us solve this puzzle.
00:51See, the root of all the problems lies here.
00:54What happens is, when a taxpayer, let's say, pays the money at the show cause notice (SCN) stage itself,
01:00So the officer passes an order, and since the money has already arrived, he sets the demand as nil in the order.
01:06Or show zero.
01:07Now here comes the twist, the software of the portal is not human, that nil demand means this
01:13He concludes that now there is no argument left, there is no one to argue, then why appeal.
01:18And all this confusion happens because of a digital account on the portal, its name is
01:25It is the demand and collection register or DCR in short. I understand that this is the official ledger of the system.
01:32As soon as the entry of demand in this DCR is zero, the system filing the appeal gets confused.
01:39He says, brother, if the demand is zero then how can the appeal be against zero?
01:42And as a result, an error message appears on the screen, Disputed amount cannot exceed the demand amount,
01:51Look at the logic of the system, it says that if the demand is zero, then the disputed amount is more than zero.
01:58How can this be possible? Just because of this simple logic, the path of appeal gets closed.
02:05And the most interesting thing is that this is not an isolated incident, it is a well-known problem.
02:13It is so well known that GSTN itself, the organization that runs the entire GST portal, has actually issued an advisory.
02:21I have accepted that yes, this is a problem, and the good thing is that
02:25Yes, that they have also told the solution to this, so okay, we understood the problem, but this part of the system
02:31A fraud does not necessarily mean that a taxpayer's rights are lost; one thing must always be remembered.
02:37Well, law is always bigger than technology, so let's go ahead and do the legal work.
02:42Talking about rights and solutions to this problem, one thing should be understood very clearly, if the show
02:49If someone pays money at the cause notice stage, it does not mean that he has paid his dues.
02:54I have accepted my mistake, no, people often do this so that they can move ahead.
03:01can, and the law understands this compulsion very well, and it is very important to remember that the appeal
03:07The right to refund is a fundamental legal right, this right is given by section 107 of the CGST Act, any portal
03:15Technical failure, any software glitch, cannot take away this right, but
03:30There is a simple two step solution, step number one is to go back to the same officer.
03:39The person who passed the nil demand order is requested to please rectify this order.
03:45Meaning, correct it, and instead of nil, show the actual amount on which there is a dispute, and
03:59If we understand this with a small example, it will become more clear, suppose, der lock rupees
04:05There was a dispute, that amount was paid, now the officer made the demand zero in the order, so what happened?
04:11The appeal was blocked, but as soon as the order was rectified, the demand was again shown as locked in the DCR.
04:18It started,
04:18That's it, problem solved, the path to appeal is completely clear, so okay, by now we understand the whole story.
04:25So, let's quickly review the most important points so that they are firmly ingrained in our minds.
04:31Once you are sure, there are only four things to remember, firstly
04:48The legal right always remains, and fourthly and most importantly, the solution is simple, first order is upheld.
04:55Get it done, and then file an appeal, and finally, a big question that leaves this entire case before us.
05:02Look, this isn't just a story about a software glitch, this is
05:16We are building systems that understand the fundamental principles of humanity and justice, or at least
05:23It is not that technology is becoming an obstacle in the path of justice without even knowing it.
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