Notices, hearings & appeals
GST notices, hearings and appeals
From an ASMT-10 scrutiny notice to a show cause notice under Section 73, 74 or 74A, we prepare documented replies, attend personal hearings, and file appeals before the Appellate Authority and the GST Appellate Tribunal. GST disputes are a core strength of our practice.
What we handle
- Scrutiny of returns (ASMT-10) and replies (ASMT-11)
- Pre-notice intimations (DRC-01A)
- Show cause notices under Sections 73, 74 and 74A, and personal hearings
- Input tax credit mismatches and blocked credit
- Electronic credit ledger blocking
- Departmental audit support
- Support during investigation, enquiry and summons proceedings
- First appeals before the Appellate Authority
- Appeals before the GST Appellate Tribunal
- Refund rejection, registration cancellation and revocation matters
- Case preparation and briefing of counsel for writ petitions
How it works
- We review the notice, the period involved and the time limits.
- We reconcile returns, books and GSTR-2A/2B for the period.
- We draft a reply supported by the law, circulars and decisions.
- We file the reply and represent you at the personal hearing.
- We review the order and file an appeal where required.
Documents you will need
- The notice and any annexures
- GST returns for the period
- Sales and purchase registers and books of account
- Supporting invoices, contracts and payment proofs
Frequently asked questions
What is the time limit for a GST first appeal?
An appeal to the Appellate Authority must be filed within three months of the date of communication of the order. The authority can condone a further delay of up to one month for sufficient cause.
Is a pre-deposit required to file a GST appeal?
Yes. The admitted amount must be paid in full, along with a pre-deposit of 10% of the disputed tax, subject to a statutory ceiling. A further pre-deposit applies for appeals to the Tribunal.
I agree with the discrepancy in an ASMT-10 notice. What should I do?
You can pay the tax with interest through Form DRC-03 and inform the officer in your reply. This usually closes the scrutiny without further proceedings.
Can the penalty in a show cause notice be reduced?
In non-fraud cases, paying the tax and interest within the time allowed after the notice can significantly reduce or remove the penalty. The options depend on the section and period involved.
Can you help if the GST department issues summons?
Yes. We help you understand the scope of the enquiry, prepare the documents and statements required, and coordinate with counsel where the matter needs it.
Have a notice, a deadline or a new project?
Talk to our team. Share your requirement and we will respond within one working day.