If an Indian GST show-cause notice relies on suspicion, an unexplained inference, or someone else’s statement, respond allegation by allegation: identify what the notice claims, ask for the material it relies on, and show how your records support your position. Request a hearing in writing and, if a third-party statement is materially relied upon, explain why you need to test it and make a specific cross-examination request. Suspicion or third-party evidence does not automatically invalidate a demand; the result depends on the notice, evidence, applicable law, and procedure.
This guide concerns India’s Central Goods and Services Tax Act, 2017 (CGST Act). State and Union Territory GST laws may operate alongside it. Check the notice issuer, governing enactment, tax period, forum, and current amendments before relying on any procedural point. In particular, the statutory framework discussed below for sections 73 and 74 covers periods through FY 2023–24; later periods may be governed by section 74A or other applicable provisions.
Start by identifying the notice, tax period, and legal basis
A GST demand proceeding begins with a show-cause notice asking the taxpayer to explain why a proposed demand should not be confirmed. Read the notice and its annexures together. Identify the proposed amount, each allegation, the evidence cited, and how the authority calculated tax, interest, and any penalty. Confirm the GSTIN, issuing officer, relevant CGST, SGST, UTGST or IGST law, tax period, and procedural history.
For periods through FY 2023–24, sections 73 and 74 set out different tracks for demands involving tax not paid or short paid, erroneous refunds, or wrongly availed or utilised input tax credit. Section 73 applies where the specified fraud-related grounds are not alleged; section 74 applies where fraud, wilful misstatement, or suppression of facts to evade tax is alleged. The authority’s choice is not an option for the taxpayer to elect: assess whether the notice identifies facts that support the legal ground it invokes.
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| Issue | Section 73, periods through FY 2023–24 | Section 74, periods through FY 2023–24 |
|---|---|---|
| Ground described in the statute | Tax not paid or short paid, erroneous refund, or wrongly availed or utilised input tax credit for reasons other than the specified fraud-related grounds. | The corresponding tax, refund, or input-tax-credit matter where fraud, wilful misstatement, or suppression of facts to evade tax is alleged. |
| What to examine in the notice | Whether the allegation and proposed calculation are supported by the stated facts and evidence. | Whether the notice identifies a factual basis for the culpable ground, rather than relying on suspicion alone. |
| If the fraud-related charge is not established | Not applicable as a conversion from section 74. | Section 75(2) directs determination as if the notice had been issued under section 73 if the specified charge is not established. |
| Deadlines and consequences | Depend on the applicable statutory text, tax period, and procedural history; calculate from the current law and case documents. | Depend on the applicable statutory text, tax period, and procedural history; calculate from the current law and case documents. |
Do not apply this section 73/74 comparison automatically to later tax periods. Verify the current statute, including whether section 74A or another provision applies. Limitation and penalty consequences are date- and fact-sensitive; a generic deadline cannot safely be inferred without the notice, tax period, and procedural dates.
Build a point-by-point reply from the record
Make an allegation-to-evidence matrix before drafting. It helps distinguish what the notice actually asserts from what the underlying documents establish, and makes it easier for the adjudicating officer to see which facts are admitted, disputed, or not known.
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| For each allegation, record | What to include |
|---|---|
| The notice’s assertion | Quote or accurately summarize the specific allegation and identify the notice paragraph or annexure. |
| The authority’s stated support | List the cited invoice, report, statement, third-party record, calculation, or other document. Note material that is referred to but not supplied. |
| Your position | State whether the fact is admitted, denied, or not known, and explain the reason without making unsupported assumptions. |
| Your records | Identify relevant invoices, contracts, bank entries, transport or delivery records, stock records, correspondence, returns, reconciliations, and accounting records, as applicable. |
| The finding or step requested | Ask the officer to accept a supported factual explanation, provide identified missing material, correct a calculation, or take another specific procedural step. |
Which records matter depends on the allegation. For example, a transaction dispute may call for invoices and contracts, while a delivery issue may call for transport or receipt records. No single document proves entitlement in every case. Match each item to the fact it helps establish, and explain any gap or inconsistency directly.
If the notice refers to evidence or a computation you cannot assess, request the specific item and explain why it is needed to answer the allegation. Keep a copy of the request and proof of filing or service. Avoid a blanket assertion that every investigative document must always be disclosed; entitlement, privilege, and any statutory restriction depend on the circumstances.
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How to address third-party statements and reports
Do not treat every third-party statement as automatically inadmissible, or assume that an allegation is proved merely because a statement exists. Assess the material’s source, basis, context, connection to you, and consistency with the rest of the record. For each statement or report, identify:
- Who made it, when, and what proposition the department uses it to support.
- Whether the maker appears to have personal knowledge of that proposition.
- Whether the statement is complete and in context, and whether independent records corroborate it.
- Whether it conflicts with contemporaneous business records or other evidence.
- What practical prejudice would follow if the authority relied on it without giving you a meaningful opportunity to address its accuracy.
Request a copy of the statement and supporting material if they have not been supplied. If the statement is materially relied upon, make a specific written request to cross-examine its maker. Identify the person by name or role, state the disputed issues, and explain what questions need to be tested. A focused request linked to the allegation is more useful than a general demand to cross-examine unspecified witnesses.
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In W.P.(C) 4853/2025, the Delhi High Court discussed cross-examination of persons whose statements were relied upon against the petitioner and connected the issue to the hearing requirement in section 75(4). The court stated: “Basic requirement of the rule of law is that before condemning a person that too on the basis of a statement of third party, the party against whom such statements have been relied upon is to be granted an opportunity to cross examine the person who gave that statement.” This is a case-specific ruling, subject to its facts, procedural posture, jurisdiction, and later precedent—not a guarantee that every request will be granted in every GST proceeding.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Request a hearing and check the final order against the notice
Section 75(4) of the CGST Act requires an opportunity of hearing when the person chargeable with tax or penalty requests one in writing, or when an adverse decision is contemplated. Make the request expressly in your reply. Briefly identify the disputed facts or evidence that make an oral hearing important, and retain proof that the request was filed. Section 75(5) permits adjournment for sufficient cause, with reasons recorded, and limits adjournments to three during the proceedings.
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When the order arrives, compare it with the notice, your reply, and the hearing record. Under section 75, the order must set out the relevant facts and basis of decision; the amount demanded cannot exceed what the notice specified, and the order cannot confirm a demand on grounds outside those stated in the notice. Check whether the order:
- Introduces a new theory or ground that was not in the notice.
- Explains why it rejected material evidence or a material part of your reply.
- Addresses the substance of a specific request concerning relied-upon third-party material.
- Uses a calculation that can be reconciled to the notice and supporting figures.
A procedural or reasoning defect does not automatically determine the outcome of a challenge. Whether it justifies setting aside an order depends on the law, the record, and the materiality of the defect.
Preserve evidence and issues for an appeal
Try to file relevant evidence during adjudication and preserve the complete first-stage record: the notice and annexures, your reply and attachments, acknowledgements, disclosure requests, hearing requests, hearing notes, and the final order. If you cannot obtain or produce an important item in time, explain that in the reply or hearing record and keep evidence of your efforts.
The CBIC appeal rules describe Form GST APL-01 for an appeal to the Appellate Authority. Rule 5 restricts additional oral or documentary evidence on appeal, subject to specified circumstances. These include cases where the adjudicating authority refused evidence that should have been admitted, sufficient cause prevented its earlier production, or the order was made without sufficient opportunity to adduce relevant evidence. The appellate authority must record written reasons for admitting additional evidence and give the department an opportunity to examine or rebut it. Do not assume you can save all supporting documents for appeal.
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Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallAfter an adverse order, check the applicable appeal deadline, pre-deposit, filing method, and form against the current Act, rules, order, and any applicable notifications. The correct calculation depends on the dates and circumstances of the case; do not rely on a generic deadline.
Quick Recap
Preparation checklist
- Obtain and read the full notice, annexures, relied-upon material, computation, and electronic service details.
- Confirm the GSTIN, issuing officer, governing enactment, tax period, demand provision, and whether fraud or suppression is alleged.
- Prepare an allegation-to-evidence matrix and reconcile each proposed figure against relevant returns, invoices, ledgers, contracts, payment records, delivery evidence, and correspondence.
- Request specifically identified missing material; make a written hearing request; and, if a third-party statement materially matters, request cross-examination with reasons tied to the disputed issues.
- Check limitation, jurisdiction, proper officer, notice specificity, statutory elements, computation, interest, penalty, and any potentially relevant circular or precedent against the actual file and current law.
- File through the applicable channel and retain the filed response, attachments, acknowledgement, and hearing notes.
- If an order issues, compare it with the notice and reply, preserve potential appeal grounds and evidence, and calendar the applicable appeal deadline promptly.
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