GST DRC-25 explained: continuation of recovery after appeal or revision

What Section 84 says

If a demand is reduced in appeal, revision or other proceedings, the Commissioner must give intimation of the reduction to you and to the authority with whom recovery is pending, and recovery continues only for the reduced amount. If the demand is enhanced, you are served a notice of demand for the enhanced amount, and any recovery already under way continues for the original amount from the stage it had reached.

Why it matters

Winning an appeal does not automatically stop bank or property recovery. Until the order is given effect, the liability register may still show the old figure. DRC-25 is the step that aligns recovery with the appellate outcome.

It also matters for third parties: a bank holding a DRC-13 notice needs to know the revised figure.

What to do after an appellate order

• Send a copy of the appellate order to the jurisdictional officer with a request to give effect to it
• Ask for the liability register to be updated and DRC-25 to be issued
• Ensure the bank, debtor or other authority holding recovery is informed
• Where the pre-deposit or amounts recovered exceed the reduced demand, apply for refund of the excess on the portal
• If the department appeals further, track that appeal separately

Common issues

Delays in giving effect to orders are common. Follow up in writing at regular intervals and keep proof. If the demand was enhanced, read the new notice of demand carefully and check your appeal options on the enhanced portion. A professional can file the giving-effect request and refund application and track both to closure.

Keep the appellate order, the giving-effect request and every acknowledgement in one file; they are the basis for any later refund or interest claim.

Get it handled for you

Facing an order you disagree with? We draft and file the appeal with the pre-deposit and attend the hearing as your authorised representative. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.