The Tool Desk
Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →For a covered GST show-cause notice, request a personal hearing in writing in your reply. Where the notice summary is uploaded in FORM GST DRC-01, Rule 142(4) prescribes FORM GST DRC-06 for the reply; select “Yes” for “Option for personal hearing” and state the request clearly in the reply text. Section 75(4) of the Central Goods and Services Tax Act, 2017 requires a hearing opportunity when the person chargeable with tax or penalty requests it in writing, or when an adverse decision is contemplated.
How to request a personal hearing in GST adjudication
- Check the notice. Note its reference number, issue date, financial year and issuing officer. Confirm whether it is a show-cause notice whose summary was uploaded electronically in DRC-01; the DRC-06 route described below applies to that category under Rule 142(4).
- Prepare your written reply. Respond to the allegations and include a clear request for a personal hearing. Section 75(4) recognizes a written request as a trigger for the opportunity to be heard.
- File in DRC-06 when Rule 142(4) applies. Complete the form’s taxpayer and notice details, provide your reply, and choose “Yes” for “Option for personal hearing.” The prescribed form also includes a field for documents uploaded.
- Attach relevant documents and keep proof. Retain a copy of the filed reply, attachments and portal acknowledgement or other evidence of delivery.
The official [CGST forms compilation] includes DRC-06, and [section 75 of the CGST Act] sets out the hearing and adjournment provisions.
As an Amazon Associate I earn from qualifying purchases.
What to do if you cannot attend
If you need more time, seek an adjournment and explain the sufficient cause in writing. Under section 75(5), the proper officer may grant time and adjourn the hearing, recording reasons in writing. The statute limits adjournments to no more than three for a person during the proceedings.
Check the service details and applicable filing route
The CGST Act lists service methods including direct delivery, post or courier, email, and making a communication available on the common portal. Check the notice and your portal account for how and when it was served. The required electronic route can depend on the notice type and jurisdiction, so confirm the current portal instructions and applicable State or Union Territory rules. The cited DRC-06 direction concerns replies covered by Rule 142(4); it should not be assumed to govern every adjudication proceeding.
#1 Best Overall
This is general procedural information, not advice on the merits of a particular demand. The cited CBIC forms compilation is dated 2022; for a live proceeding, verify the current notice-specific procedure and applicable law, and consult a qualified GST professional where needed.
Quick Recap
Best Value
- Quick reference learning guide
- Definitions and glossary of terms
- Tax tips, and everything else you need to know about filing
- Common mistakes, understand audits
- Claiming a dependant and more
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.
