GST Notice Response & Appeals Representation
Authorized Chartered Accountancy representation and legal reply drafting for GST Notices received u/s 73, 74, ASMT-10 Scrutiny, DRC-01 Summary of Demand, and First Appeals before the Appellate Authority in Form GST APL-01.
1. Statutory GST Notice Categories & Legal Action
Form GST ASMT-10 (Return Scrutiny Notice)
Issued by GST officer pointing out discrepancies between GSTR-1 vs GSTR-3B vs GSTR-2B. Reply must be submitted in Form GST ASMT-11 within 30 days.
Section 73 Show Cause Notice (Non-Fraud / Short Payment)
Issued for non-payment or short payment of GST without intent of fraud. Penalty is capped at 10% of tax or ₹10,000.
Section 74 Show Cause Notice (Fraud / Ineligible ITC)
Issued for tax evasion, wilful misstatement, or fraudulent ITC claims. Penalty is 100% of tax amount.
2. GST First Appeals (Form GST APL-01)
If an adverse order u/s 73, 74, or 107 is passed by the Adjudicating Authority, a statutory First Appeal can be filed before the Appellate Authority in Form GST APL-01 within 3 months of order service along with mandatory 10% pre-deposit u/s 107(6).
3. Mandatory Document Checklist
Required Records for Notice Legal Defense
- Copy of GST Notice / SCN (DRC-01 / ASMT-10)
- Filed GSTR-1, GSTR-3B & GSTR-2B Returns
- Supplier Invoices & Bank Payment Proofs for ITC Defense
- E-Way Bills & Transportation Lorry Receipts (LR)
4. Step-by-Step Defense Process
Step 1: Scrutiny Analysis & Legal Ground Drafting
Analyzing notice grounds, verifying case laws, and drafting point-by-point legal reply.
Step 2: ASMT-11 / DRC-06 Upload & Personal Hearing
Uploading reply in Form ASMT-11 / DRC-06 on GST portal and representing client in personal hearing before the GST Officer.
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B. Mallesh & Co., Co. Laxmi Theater, Indra Nagar, Mancherial, Telangana - 504208