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Under section 75(4) of India’s CGST Act, a hearing opportunity must be granted if the person chargeable with tax or penalty requests one in writing, or if an adverse decision is contemplated against that person. Read the notice carefully, keep proof of your filed reply and any hearing request, and prepare to address each allegation with the relevant records. Hearing rules and formats can depend on the proceeding and authority, so check the instructions attached to your notice.
When is a GST personal hearing required?
Section 75(4) of the Central Goods and Services Tax Act (CGST Act) provides: “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” CBIC Tax Information Portal
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You request a hearing in writing
If you want to explain your case in person, make a clear written request and retain proof that it was submitted. The section refers to a request from the person chargeable with tax or penalty; do not rely solely on an informal conversation or assume that filing a written reply itself records a separate hearing request.
An adverse decision is contemplated
The provision also covers cases where the authority is contemplating an adverse decision against the person. This is a separate trigger: the text does not make a request the only route to a hearing opportunity. Section 75(4) sits within a particular statutory framework, however; it should not be read as establishing the hearing rules for every GST interaction or every type of proceeding.
Is the hearing virtual or physical?
A copy of CBIC Judicial Cell instruction F. No. 390/Misc/3/2019-IC, dated 5 November 2024, describes virtual hearings as the mode for covered departmental quasi-judicial and appellate proceedings under the listed laws. It says a physical hearing may be held on a specific request from the party, with the authority recording reasons in writing. The available copy is hosted on Scribd, not CBIC’s official portal, so verify the instruction’s official text, current status and applicability to your authority before relying on it. CBIC Judicial Cell instruction copy
| Mode | What to check or do |
|---|---|
| Virtual | Follow the joining instructions in the hearing communication. Check the connection, audio, camera if required, and access to readable copies of your documents beforehand. |
| Physical | Check the venue and any entry or security instructions in the notice. If you want an in-person hearing where virtual mode is indicated, send a specific written request and retain proof; the instruction copy describes written reasons by the authority when physical mode is allowed. |
The cited instruction concerns the proceedings and laws it lists. State-level directions and the terms of your particular notice may also matter; do not assume the same format applies to every GST authority.
How to prepare before the hearing
- Read the notice and record the essentials. Note the allegations, proposed tax or penalty, cited provisions, reply deadline, hearing date and time, and venue or joining details. Confirm these against the actual communication from the authority.
- Check the reply and hearing sequence. Keep your filed reply and portal acknowledgement. A CBIC systems advisory describes DRC-01 as the show-cause notice and DRC-06 as the reply, but portal processes and applicable forms can change; check the current portal and rules for your proceeding. DSR Advisory No. 04/2021 reference
- Build a one-page chronology. List the notice date, reply due date, reply filing date, hearing date, and any adjournment or additional submission.
- Match each allegation to your response. Make an issue list showing the relevant paragraph of your reply and the supporting record for each point.
- Organize the documents. Keep the notice, reply, acknowledgements, relevant invoices or ledgers, prior correspondence and cited legal provisions together and clearly labeled. Do not send sensitive records to an unofficial address.
- Prepare a concise oral outline. Follow the order of your written reply. For each issue, identify the point, the supporting record and where it appears in your filed papers; state the outcome you are asking the authority to consider without assuming it is guaranteed.
- Resolve scheduling problems promptly. If the date or time is missing, conflicts with the reply deadline, or you cannot attend, request clarification or an adjournment in writing as soon as practical and retain proof. A Uttar Pradesh Commercial Tax Department circular flags notices that omitted a hearing date or time and cases where the hearing fell before or on the reply deadline; it says the reply date should precede the hearing date. That is administrative guidance for Uttar Pradesh, not a nationwide amendment to the CGST Act. Uttar Pradesh Commercial Tax Department circular
What to do during the hearing
- Identify yourself and the proceeding, then address the issues in the same order as your written reply.
- State your point, identify the supporting record and direct the officer to its location in the filed papers. Ask whether the authority needs a copy or clarification.
- Do not assume that showing a document on screen or handing it over means it has been formally added to the record. Ask how to submit it through the proper channel and keep the acknowledgement.
- If a question or document requires further work, ask whether you may file a short written follow-up, and confirm the deadline and submission channel.
What to keep after the hearing
Make a dated note of who attended, the questions asked, documents discussed and any follow-up agreed. Retain hearing communications, minutes if provided, portal updates and proof of any permitted follow-up filing. The systems advisory describes officer-side options to record, adjourn and close hearings; keeping your own record helps you track what was discussed and submitted. DSR Advisory No. 04/2021 reference
When to get case-specific advice
This is general information, not legal or tax advice for a particular dispute. Whether section 75(4), another hearing provision or a specific instruction applies depends on the proceeding’s statutory basis, authority, jurisdiction and facts. If a hearing is imminent, the proposed demand is substantial, a limitation issue arises or you believe a procedural defect has occurred, consult a GST practitioner or lawyer with the notice and complete case record. The outcome or remedy for a missing hearing opportunity cannot be determined from section 75(4) alone.
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