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You can challenge a GST demand if the officer used the wrong statutory route, missed the applicable deadline, denied a hearing required by law, failed to consider your reply, issued an inadequately reasoned order, confirmed more than or different grounds from the notice, or did not serve the notice through a legally permitted method. A procedural flaw does not automatically cancel every demand: the result depends on the applicable law, the record and the remedy sought.
First identify the tax period and the demand provision
For periods up to financial year 2023–24, Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) provide different routes for determining unpaid or short-paid tax, erroneous refunds and wrongly availed or utilised input tax credit. CBIC’s current tax-information pages mark those provisions as applying to periods through FY 2023–24. Do not assume they govern a later period: check the applicable enacted provision, commencement notification and statutory version, including the relevant Section 74A provisions. A deadline for a post-FY 2023–24 period cannot safely be inferred from the older sections.
| Route | What it addresses | Key procedural check | Deadline |
|---|---|---|---|
| Section 73 | For periods through FY 2023–24, demands for reasons other than fraud, wilful misstatement or suppression to evade tax. | Check that the notice and order use the non-fraud route and that the officer followed the applicable version of the section. | Not stated here as one universal date: it depends on the relevant statutory version and facts, including the period or refund involved and any applicable exclusions. Source: CGST Act, Sections 73 and 75, as presented by CBIC. |
| Section 74 | For periods through FY 2023–24, demands alleging fraud, wilful misstatement or suppression to evade tax. | Check whether the notice actually alleges the relevant conduct and identifies the grounds relied on; the allegation and its support matter. | Not stated here as one universal date: it depends on the relevant statutory version and facts, including the period or refund involved and any applicable exclusions. Source: CGST Act, Sections 74 and 75, as presented by CBIC. |
State and Union Territory GST laws generally have parallel provisions, but the applicable State or UT Act, rules, notifications and local precedent should be checked separately. For a live dispute, record the financial year, relevant return or refund dates, notice date, order date and any stay or other statutory exclusion before assessing limitation.
Which procedural errors may support a challenge?
The notice does not fairly disclose the case to answer
Compare the show-cause notice with its annexures, statement of demand and Form GST DRC-01 summary. Check whether the notice identifies the period, alleged conduct, statutory basis, calculation of tax, interest, penalty or input tax credit, and the grounds the officer relies on. The electronic summary should be read alongside the substantive notice and supporting materials; do not assume that the summary alone tells you what has been alleged. The CGST Rules refer to DRC-01 for the notice summary. Check the current rule text and form requirements for the relevant proceeding.
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A required personal hearing was not provided
Under Section 75(4) of the CGST Act, an opportunity of hearing must be granted when the person chargeable requests it in writing or when an adverse decision is contemplated. If you request a hearing, make the request clearly and keep proof that it was submitted. Preserve any hearing notice, attendance record, written submissions and adjournment request or refusal. Section 75(5) permits adjournment for sufficient cause, with reasons recorded, subject to a maximum of three adjournments in the proceeding.
Your reply or evidence was not addressed
Sections 73(9) and 74(9) require the officer to determine the matter after considering any representation. Section 75(6) requires the order to set out the relevant facts and the basis for the decision. An order that merely lists a reply without engaging with material arguments or evidence may support a challenge based on failure to consider the representation or give reasons. Whether that warrants setting aside the order or a remand depends on the record and applicable precedent.
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The rules refer to Form GST DRC-06 for a representation and Form GST DRC-07 for a summary of specified orders. Keep the filed representation, attachments and portal acknowledgement, as well as downloaded copies of the order and summary. Verify the current forms and rules rather than relying on an older compilation.
The order exceeds or departs from the notice
Section 75(7) sets two direct limits: the order cannot confirm tax, interest or penalty above the amount specified in the notice, and it cannot confirm a demand on grounds other than those specified in the notice. Compare the notice and order allegation by allegation and amount by amount. A new basis introduced only in the order, or a confirmed amount above the notice figure, is a specific statutory point to raise.
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The notice or order may not have been served lawfully
Section 169 allows several service methods, including direct delivery, registered or speed post or courier, email to the address provided for registration, and making the communication available on the common portal. Check each permitted channel before relying on non-receipt of a paper copy. Keep portal records, email records, registered-address details, address-change filings and returned mail where available.
The authority may have used the wrong route or missed limitation
Check whether the asserted facts fit the statutory route selected and whether the notice and order were issued within the applicable periods. Under Section 75(10), adjudication is deemed concluded if the order is not issued within the applicable period under Section 73(10) or 74(10). The calculation can be affected by statutory exclusions, including stay periods, and must use the version of the law applicable to the tax period. A notice being noticed late by the taxpayer does not, by itself, establish that the statutory deadline was missed.
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What if the fraud allegation under Section 74 is not established?
Section 75(2) provides a specific consequence: if an Appellate Authority, the Appellate Tribunal or a court concludes that a Section 74 notice is not sustainable because fraud, wilful misstatement or suppression to evade tax has not been established, the proper officer is to determine the tax as if the notice had been issued under Section 73. CBIC Circular 185/17/2022-GST addresses the operation of this provision and related limitation questions. This mechanism is distinct from other procedural objections; it does not mean every defect in a Section 74 notice is automatically cured.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to preserve and pursue a procedural challenge
Build the record before the order
Where the matter is still at the notice stage, state the procedural objection in the reply and identify the supporting documents. Keep a dated copy of each submission and acknowledgement. Organise the record so the point can be checked without reconstructing the history:
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- The complete notice, annexures, demand statement and DRC-01 summary.
- Period-wise tax, interest, penalty and input-tax-credit computations, with the underlying relied-on documents.
- Proof of service or portal availability, relevant email records and registered-address history.
- The DRC-06 representation, attachments, filing acknowledgement and later written submissions.
- Written hearing request, hearing notices, attendance notes, adjournment requests and officer communications.
- The final reasoned order, DRC-07 summary and evidence of the date the order was communicated.
Protect the appeal deadline
Section 107(1) generally allows an appeal to the Appellate Authority within three months from communication of the decision or order. Section 107 also imposes pre-deposit requirements; verify the current requirement and any applicable amendment for the particular order. Do not assume that an informal representation, request for reconsideration or complaint pauses the statutory appeal period. If an order is adverse, calculate the appeal deadline from the communication date and preserve the procedural grounds in the appeal.
Match the remedy to the defect
A procedural objection is strongest when the defect is demonstrable from the written record: for example, a hearing request with proof of filing and no hearing opportunity, a clear difference between the notice grounds and order grounds, or a computation showing the order exceeds the notice. The appropriate result—such as setting aside or remanding an order—is case-specific and depends on the law and precedent applicable to the forum. The CGST provisions alone do not establish that every irregularity makes a demand void.
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