GST Notice & Appeals
Expert drafting and representation for GST show-cause notices, ASMT-10 mismatches, audit observations, and refund rejections. Our indirect tax experts fiercely defend your rights based on the latest tribunal rulings and circulars.
Key benefits
- Legal Accuracy: Replies drafted by seasoned CAs and tax lawyers citing relevant case law.
- Penalty Mitigation: Correctly drafted replies often result in dropping of heavy penalties under Section 73 or 74.
- Personal Representation: We appear on your behalf before the jurisdictional officer or the Appellate Authority.
- Unblocking ITCs & Accounts: Rapid action on DRC-01 notices and unblocking of electronic credit ledgers.
Documents required
- Copy of the Notice/Order received from the department.
- Relevant invoices, e-way bills, or ledger accounts.
- Previously filed GSTR-1, 3B, and GSTR-9/9C.
- Letter of Authorization (Form GST CMP-08 / Authorization letter).
How it works
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1
Notice Analysis
Deep review of the notice to identify the exact sections invoked (e.g., ITC mismatch, fake invoice suspicion, non-filing).
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2
Fact Gathering
Compiling the required documentary evidence (bank statements, lorry receipts, e-way bills).
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3
Drafting
Creating a comprehensive point-wise legal reply challenging the department's contentions.
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4
Submission & Hearing
Uploading the reply on the portal (DRC-06) and attending personal hearings to argue the case.
Frequently asked questions
I received ASMT-10 for ITC mismatch. What is it?
ASMT-10 is a scrutiny notice issued when the ITC you claimed in GSTR-3B exceeds what is reflected in GSTR-2A. It requires a detailed reconciliation reply to avoid a formal tax demand.
The officer is demanding tax under Section 74 (fraud). Is it serious?
Yes. Section 74 carries a 100% penalty. We immediately evaluate if the invocation of 'fraud/suppression' is legally valid, as officers often misuse it for extended limitation periods. We frequently get this downgraded to Section 73 (normal short payment).
Can you help with GST registration cancellation notices?
Yes. If your registration is suspended/cancelled for non-filing, we file the pending returns, pay the late fees, and apply for Revocation of Cancellation (REG-21).