GST notice or demand order? Act before the deadline, not after
Most GST disputes start with a mismatch: GSTR-1 against GSTR-3B, input tax credit against GSTR-2B, or a supplier the department has flagged. A well-reconciled reply at the notice stage often closes the matter. If an order has already been passed, the appeal clock is running and pre-deposit rules apply.
Deadlines that matter in 2026-27
| Proceeding | Period | Last date for the order |
|---|---|---|
| Section 73 (no fraud alleged) | FY 2022-23 | 31 December 2026 |
| Section 74 (fraud or suppression alleged) | FY 2020-21 | 28 February 2027 |
| First appeal against an order | Any period | 3 months from the order (extendable by 1 month for sufficient cause) |
Orders for FY 2022-23 are being issued now, so many businesses will need to file first appeals between January and April 2027.
What we handle
Scrutiny notices (ASMT-10)
Reconciliation of returns, books and portal data, with a reply that explains every difference.
Show cause notices (DRC-01 / DRC-01A)
Replies under sections 73 and 74, personal hearings and written submissions.
Input tax credit disputes
Credit denied for supplier non-filing, cancelled registrations or alleged fake invoices.
DGGI and anti-evasion matters
Summons, searches and investigations, including parallel State and Central proceedings.
First appeals
Appeals before the Appellate Authority, including the 10% pre-deposit and stay of the balance demand.
GST Appellate Tribunal
Appeals and hearings before GSTAT, with CA and legal work under one roof.
How an engagement works
- Free first reviewSend us the notice, order or documents. We tell you the exposure, the deadline and the options.
- Written quoteA scoped fee and timeline before any work starts.
- Partner-led workA partner plans the matter and reviews every reply, computation and draft.
- Follow throughWe file, attend hearings or registration, and stay on until closure.
Who we work with
- Traders and distributors, including IT and electronics dealers
- Manufacturers and contractors
- Service businesses and startups
- Real estate developers and builders
- Businesses whose supplier's registration has been cancelled
GST notice and appeal FAQs
I received an ASMT-10 notice. How much time do I have?
The notice states the time to reply, usually 30 days. Reply within it, because if the department is not satisfied it can start proceedings for a demand.
What is the difference between section 73 and section 74?
Section 73 applies where no fraud or suppression is alleged and the penalty is lower. Section 74 applies where fraud, wilful misstatement or suppression is alleged, with a longer time limit and a higher penalty.
How much do I need to deposit to file a GST appeal?
For a first appeal you pay the admitted amount in full plus 10% of the disputed tax. Once the appeal is filed, recovery of the balance is stayed. A further pre-deposit applies at the Tribunal stage.
My supplier's registration was cancelled and my input tax credit is being denied. Can this be defended?
Often yes, if you can show genuine purchases: invoices, payment through banking channels, transport and receipt of goods. Each case turns on its evidence.
Can you take over a matter another consultant started?
Yes. We review what has been filed so far, check the deadlines and take it forward from the next step.