Account freezed for Ineligible ITC Scrutiny for GST Annual Return

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If your GST account has been frozen due to issues with ineligible Input Tax Credit (ITC) on your annual return, and you missed the initial notices, there are steps you can take. You can attempt to resolve this through the GST portal by filing a rectification application for errors or a statutory appeal, which may require a pre-deposit. It's crucial to regularly check your GST portal login for notices and orders, as communication might not always be via email.

ARCHANA

ARCHANA

(Querist)
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27 July 2026 Sir/Mam,

GST notices issued on Sept 2025 Order passed October 2025 Ineligible ITC Reversed in Annual return through DRC 03 at the time of filing annual returns and Gst department issued notice regarding this, Unaware of this notices we are not replied for this notices, demand raised for Ineligible ITC reversed and account freezed.

When we asked department regarding this we are unaware of notices, they said go to court and deal this.

Can we deal this through gst portal

What is the procedure to deal this ?

Thanking you,

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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28 July 2026 When an ex-parte demand order leads to a frozen bank account due to missed notices, the matter can be handled through the GST portal by filing a rectification application for apparent record errors or by filing a statutory appeal with the mandatory pre-deposit to lift the recovery and unfreeze the account.

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ARCHANA

ARCHANA

(Querist)
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28 July 2026 Thank Your sir for your reply, one more doubt notice and demands how can they send through mail or we can check regularly login portal notices and orders .

Thanking you

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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17 August 2026 Notices uploaded to the GST Portal are legally valid even if email alerts were missed. To unfreeze the account, download the DRC-07 order from the portal and file a Section 107 appeal (Form GST APL-01) with a 10% pre-deposit (or a Section 161 rectification if DRC-03 was ignored). Submit the appeal acknowledgment to the jurisdictional officer to issue DRC-23 to the bank for unfreezing. If the 4-month appeal limitation period has passed, file a Writ Petition under Article 226 in the High Court.

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