Under section 75(4) of India’s Central Goods and Services Tax (CGST) Act, a hearing opportunity must be given in either of two situations: the person chargeable with tax or penalty requests one in writing, or the proper officer contemplates an adverse decision against that person. A hearing is therefore not limited to cases where the taxpayer asks for it. Prepare by matching a clear written reply and organized evidence to the allegations in the notice, and make any hearing request in writing.
When is a personal hearing required in a GST case?
Section 75(4) of the CGST Act sets out two alternative triggers for a hearing opportunity: a written request from the person chargeable with tax or penalty, or an adverse decision being contemplated against that person. The text does not make a taxpayer’s request the only trigger. Read the notice and the instructions for the particular proceeding to understand how a hearing is to be requested or arranged.
This explanation concerns the central CGST Act. A case may also be governed by an applicable State or Union Territory GST law, local procedural instructions, or case-specific orders. The central rule does not establish the venue, format, or availability of a video hearing for every jurisdiction; follow the notice and the relevant jurisdiction’s current instructions. CBIC’s CGST Act text
How to prepare for a GST personal hearing
Use the notice as the organizing document: each allegation should have a corresponding response and supporting record. Form GST DRC-06 is a useful checklist reference because it includes fields for the notice reference and issue date, financial year, reply, uploaded documents, and a personal-hearing option. The form appears in a CBIC rules compilation amended up to 1 January 2022, so confirm the current portal workflow and instructions for your notice rather than assuming the screens or filing process are unchanged. CBIC’s CGST Rules compilation
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- Review the notice and its attachments. Record the reference number, issue date, financial year or tax period, allegations, proposed tax, interest and penalty, reply deadline, and any hearing instructions. Check annexures and the records cited by the officer, not just the notice’s main text.
- Draft a point-by-point written reply. For each allegation, state your position and the relevant facts, then identify the record supporting each factual assertion. Do not rely on an oral explanation to replace a written filing the proceeding requires.
- Index the supporting records. Number pages or use consistent file names so the officer can locate each item quickly. Depending on the allegations, relevant material may include returns, invoices, ledgers, reconciliations, payment evidence, contracts, correspondence, or other business records. The required documents depend on the issues; this is not a fixed statutory checklist.
- Request the hearing in writing and retain proof. Clearly make the request through the appropriate reply process and keep the filed acknowledgment or other proof of submission. DRC-06 includes a yes/no personal-hearing option, but use the current portal and the directions in the notice.
- Prepare a concise oral outline. List the disputed issues, the key record for each, the relief you seek, and any factual correction needed. Keep your oral presentation consistent with your written reply and the grounds stated in the notice.
- Decide who will appear. The Act permits an authorised representative to appear for a person entitled or required to appear in proceedings, subject to statutory exceptions. For example, representation is not unconditional where personal appearance is required for examination on oath or affirmation. Check the representative’s eligibility and authority against the current law and the requirements of the specific proceeding. CGST Act, including the authorised-representative provision
Can a GST hearing be adjourned?
Section 75(5) allows the proper officer to grant time and adjourn where sufficient cause is shown. The officer must record the reasons in writing, and the statutory cap is no more than three adjournments to a person during the proceedings. An adjournment is not automatic: explain the specific reason, say how much time is needed, and retain supporting evidence where available. CGST Act, section 75(5)
What to keep on record after the hearing
Keep copies of the filed reply, document index, uploaded files, written hearing request, and submission acknowledgment or hearing record. These records help you identify what was placed before the officer and connect each submission to the notice ground it addresses.
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When the order arrives, compare it with the notice and your submissions. Section 75(6) requires the order to set out the relevant facts and the basis of the decision. Section 75(7) provides that the tax, interest, and penalty demanded cannot exceed the amount specified in the notice, and that a demand cannot be confirmed on grounds other than those stated in it. These are statutory limits, not a forecast of the outcome in an individual case. Appeal rights and deadlines depend on the applicable provision and the facts, so get case-specific advice promptly if the order is adverse. CGST Act, sections 75(6)–(7)
Sections 73 and 74 address determination of unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit under different statutory conditions; section 75 contains general provisions relating to determination. Which rules apply depends on the notice, tax period, applicable amendments, and procedural stage. For a complex or adverse matter, consider consulting a qualified GST practitioner or tax lawyer. This article is general information about central statutory text, not advice on a particular notice.
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