Quick answer: replying to a GST notice
Read the notice for its section, the period and the due date, then reply in writing within the time it gives and ask for a personal hearing. For tax periods up to FY 2023-24 demands are raised under Section 73 or 74, and from FY 2024-25 under Section 74A. After an adverse order, a first appeal lies to the Appellate Authority under Section 107 within three months, with a pre-deposit of part of the disputed tax. A High Court writ is possible where the order is without jurisdiction or natural justice was denied.
Last reviewed: 1 November 2026. Written by Adv. Mridul Jindal, Law Chambers of Mridul Jindal, Indirapuram, Ghaziabad.
GST Notices We Handle
We act for traders, manufacturers, service providers, e-commerce sellers and professionals in Ghaziabad, Noida and Delhi who have received a GST notice. If you have received one, do not wait for the last date. Notices are mostly sent on the GST portal under the ‘View Notices’ tab, so check it even if no email reached you.
| Notice | What it usually means |
|---|---|
| Show cause notice (SCN) for tax demand | The department proposes a demand with interest and penalty under Section 73, 74 or 74A |
| ITC mismatch notice | Input tax credit claimed differs from GSTR-2B or the supplier’s returns |
| Return scrutiny or discrepancy notice | Differences between GSTR-1, GSTR-3B and e-way bills |
| Registration cancellation or suspension | Non-filing of returns, non-existent address or other grounds |
| Audit and investigation notices | Summons, inspection, or demand following a search |
| Recovery notice | Attachment of bank account or recovery from a debtor |
Which Section Applies and Why It Matters
- Up to FY 2023-24: Section 73 (no fraud) or Section 74 (fraud, wilful misstatement or suppression of facts).
- From FY 2024-25: Section 74A covers both, with a notice to be issued within 42 months from the due date of the annual return and the order within 12 months of the notice, extendable in prescribed cases.
- Limitation is a strong ground. A notice or order issued after the permitted period can be set aside, so we check dates first.
The wrong section or period in the notice is itself a defence in many cases. Time limits for some years have been extended by notifications, so each case is checked against the notifications for that year.
How We Handle a GST Notice
1. Read and date-check: Section, period, amount, due date and who issued it.
2. Reconcile: GSTR-1, 3B, 2A/2B, books and e-way bills matched with the allegation.
3. Reply: A written reply with documents on the portal, and a request for a personal hearing. Where a short extension is needed it is requested before the date.
4. Hearing and order: We appear before the officer and examine the order for errors.
5. Appeal: First appeal under Section 107 within three months, plus further appeal to the GST Appellate Tribunal. Where the order is without jurisdiction or without hearing, a writ petition is considered.
Pre-deposit: An appeal generally requires paying part of the disputed tax, with caps. The rules on penalty-only appeals were amended recently, so we confirm the current position for your order date.
Received a GST Notice?
Send us the notice, the GSTIN and the period. We will tell you the section, the deadline and the options before you reply.
Frequently Asked Questions
Log in to the GST portal and read it under View Notices. Note the section, period, amount and due date. Reply in writing before the date and ask for a personal hearing.
The notice states the time to reply, commonly thirty days. If you need more time, request an extension in writing before the date expires.
Sections 73 and 74 apply to periods up to FY 2023-24, with 74 used where fraud, wilful misstatement or suppression is alleged. Section 74A applies from FY 2024-25 for both kinds of cases.
It can lead to a demand with interest and penalty, but many mismatches are timing differences or supplier defaults that can be explained with documents. Reconcile your purchases with GSTR-2B and the invoices.
Often yes. An application for revocation of cancellation can be filed within the prescribed time after filing pending returns. Delays may need to be condoned, so act quickly.
A first appeal to the Appellate Authority under Section 107 within three months of the order, with a pre-deposit of part of the disputed tax. A further appeal lies to the GST Appellate Tribunal.
Only in limited cases, such as an order passed without jurisdiction, in violation of natural justice or without considering the reply. Otherwise the statutory appeal is the usual route.
Service rules allow notice on the portal and by other prescribed modes. If you never received it, that may support a challenge, depending on the facts.
Yes. GST is a national law. Orders issued in Uttar Pradesh are challenged before the Allahabad High Court and those in Delhi before the Delhi High Court.
Legal basis
- Central Goods and Services Tax Act, 2017, sections 73, 74, 74A, 107 and 117
- Notifications extending time limits under section 168A, as applicable to the tax period
This page is general information, not legal advice for your case. Last reviewed 1 November 2026.
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