GST Notice and Assessment — How to Respond and Resolve Disputes in Asansol

Show Cause Notice under Section 73 or 74 of CGST Act is issued for short payment or non-payment of tax. Section 73 applies to non-fraud cases (penalty 10%). Section 74 applies to fraud cases (penalty 100%).

Scrutiny notice under Section 61 is issued when returns are selected for scrutiny. Assessment notice under Section 62 is issued when returns are not filed. Audit notice under Section 65 or 66 is for detailed audit of taxpayer records.

Step 1: Read the notice carefully and identify specific issues, provisions, period covered, amount demanded, and response deadline.

Step 2: Gather all relevant documents — invoices, bank statements, contracts, delivery challans, e-way bills, and reconciliations.

Step 3: Prepare a detailed written response addressing each point with supporting documents.

Step 4: File the response before the Personal Hearing. Attend the hearing and present your case with legal representation.

Best judgment assessment under Section 62 is made when a taxpayer fails to file returns. The officer determines liability based on available information, usually adverse to the taxpayer.

To set aside, file pending returns and apply for revocation within 30 days. If aggrieved, file appeal before First Appellate Authority within 60 days, then GST Appellate Tribunal and High Court.

Non-fraud cases (Section 73): 10% of tax due subject to minimum Rs. 10,000. Fraud cases (Section 74): 100% of tax due. Other penalties up to Rs. 25,000 for various violations. Prosecution may lead to imprisonment from 6 months to 5 years.

The GST department can summon any person under Section 70. The person summoned must appear personally or through authorized representative. Officers can inspect premises, examine records, and seize documents. Legal representation during investigations is advisable.

A GST lawyer reviews notices for validity, prepares technically sound legal responses, represents at hearings, handles litigation from notice to final resolution, and files appeals and stay applications.