India · GST Litigation
Replies to show cause notices, DGGI and anti-evasion investigations, adjudication hearings, appeals to the Appellate Authority and the GST Appellate Tribunal, and writ petitions through counsel.
A GST dispute begins with a show cause notice. For periods up to 2023-24 it is issued under section 73 (no fraud) or section 74 (fraud or suppression); from 2024-25 both are covered by section 74A. The order can be appealed to the Appellate Authority within three months on a pre-deposit of 10% of the disputed tax, and then to the GST Appellate Tribunal on a further 10%. Writ petitions in the High Court are for jurisdiction, limitation and natural justice, not for re-arguing facts.
Replies to notices under sections 73, 74 and 74A, built on a reconciliation of returns, books and GSTR-2B, with the legal grounds stated.
Preparation for summons under section 70, support during inspection and search under section 67, and the decision on any DRC-03 payment.
Personal hearings before the adjudicating officer, with written submissions and cross-examination requests where statements are relied on.
First appeals under section 107 and appeals to the GST Appellate Tribunal under section 112, including stay of the balance demand.
Objections to provisional attachment under section 83 and to recovery notices to banks and customers.
Writs on jurisdiction, limitation and natural justice, drafted with and argued by counsel we brief.
Section, period, time limit and the evidence relied on; ask for documents not supplied.
Returns to books to GSTR-2B to the department’s figures, line by line.
A complete reply by the date and a personal hearing before any adverse order.
Appeal with the pre-deposit, which stays recovery of the balance.
The department’s figures are often wrong in ways only a line-by-line reconciliation shows.
What each income tax and GST notice means and how to reply.
Explore →◆Assessments, reassessment, search cases, CIT(A), ITAT and High Court.
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Explore →The section on the notice decides the time limit and the penalty. A notice issued under the wrong section, or after the time limit, can be challenged on that ground alone.
| Section 73 | Section 74 | Section 74A | |
|---|---|---|---|
| Periods covered | Up to 2023-24 | Up to 2023-24 | 2024-25 onwards |
| Basis | No fraud or suppression | Fraud, wilful misstatement or suppression | Both; the penalty depends on which |
| Time limit for the order | 3 years from the due date of the annual return; notice at least 3 months before | 5 years from the due date of the annual return; notice at least 6 months before | Notice within 42 months of the due date of the annual return; order within 12 months of the notice, extendable by 6 months |
| Penalty | 10% of tax or Rs 10,000, whichever is higher | Equal to the tax | Non-fraud: 10% of tax or Rs 10,000. Fraud: equal to the tax |
| Paying early | No penalty if tax and interest are paid within 30 days of the notice | 15% before the notice, 25% within 30 days of it, 50% within 30 days of the order | Non-fraud: no penalty if paid within 60 days of the notice. Fraud: 15% before the notice, 25% within 60 days of it, 50% within 60 days of the order |
| Forum | Provision | Time to appeal | Pre-deposit or scope |
|---|---|---|---|
| Appellate Authority | Section 107 | 3 months from the order, plus 1 month for sufficient cause | Admitted tax in full plus 10% of disputed tax, subject to a cap; 10% of penalty in penalty-only appeals |
| GST Appellate Tribunal | Section 112 | 3 months from the appellate order, plus up to 3 months for sufficient cause | A further 10% of disputed tax, capped at Rs 20 crore |
| High Court | Section 117 | 180 days from the Tribunal’s order | Substantial questions of law |
| High Court writ | Article 226 | No fixed period, but delay counts against you | Jurisdiction, limitation, natural justice, attachment |
For the first stage, see how to reply to a DRC-01 show cause notice.
An investigation usually starts with an inspection or search under section 67 or a summons under section 70. A statement recorded under summons is evidence and is the usual foundation of the show cause notice, so preparation matters more than speed. Arrest under section 69 needs the Commissioner’s authorisation and a reason to believe that a specified offence under section 132 has been committed. Offences involving tax of more than Rs 5 crore are cognizable and non-bailable; between Rs 2 crore and Rs 5 crore they are bailable. In Radhika Agarwal v. Union of India (2025) the Supreme Court held that anticipatory bail is available in GST matters and that the safeguards on arrest apply to GST officers. Our guide to a DGGI summons covers the first appearance.
Chartered accountants and advocates can both represent taxpayers before GST officers, the Appellate Authority and the GST Appellate Tribunal. Writ petitions, High Court appeals, bail applications and prosecutions need an advocate. LexVerge handles the matter through the Tribunal and briefs counsel for the courts, staying on the file.
Prepared by the LexVerge editorial team and reviewed by Vijay Dhawan, Managing Partner, on 11 October 2026. Facts checked against the Acts, rules, regulations and judgments cited on this page on 11 October 2026. General information, not legal advice: deadlines run from the date of your notice or order, so confirm them for your matter.
How to read a GST show cause notice, what the DRC-06 reply should contain, your right to a hearing, and what follows the order.
Read the guide →Regulatory DefenceDGGI Summons Under Section 70: What to Do, What to Say and What to SignA practical guide to responding to a GST intelligence summons: the safeguards officers must follow, how to handle the statement, when arrest is a r...
Read the guide →Choosing an AdviserTax Litigators in India: CA, Advocate or Both? Forums, Deadlines and How to ChooseWho can represent you at each stage of an income-tax or GST dispute, the deadlines and pre-deposits at every forum, and eight checks for choosing t...
Read the guide →A partner will check the section, the period and the time limit, and tell you what the reply or appeal needs.
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