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A GST personal hearing is not available only when a taxpayer asks for one: under section 75(4) of the CGST Act, an opportunity of hearing must be granted when the person chargeable with tax or penalty makes a written request, or when an adverse decision is contemplated against that person. The steps for attending and the applicable hearing format depend on the proceeding, authority and notice.
When does section 75(4) require an opportunity of hearing?
Section 75(4) of the CGST Act sets out two triggers: “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” See the CBIC Tax Information Portal for legislation and tax information.
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You ask for a hearing
If you want to present your position orally, make a clear written request and keep proof that it was submitted. Do not rely on an oral request alone. The provision expressly identifies a written request from the person chargeable with tax or penalty.
An adverse decision is contemplated
The second trigger matters even if you did not ask for a hearing: where an adverse decision is contemplated against the person, section 75(4) provides for an opportunity. The provision should not be reduced to a rule that a hearing happens only if the taxpayer requests one.
This is not a blanket rule for every GST interaction. The statutory basis of the proceeding, the authority and the facts affect which hearing requirements apply. If a hearing appears to have been omitted in a significant matter, do not assume that any resulting order is automatically invalid; get advice based on the notice and full record.
Is the hearing virtual or physical?
A CBIC Judicial Cell instruction dated 5 November 2024 is described as reinstating the original 21 August 2020 instruction after withdrawing a 2022 amendment. The located copy says video conferencing is the mode for covered departmental quasi-judicial and appellate personal hearings under the listed laws. It also describes physical attendance as available on a specific request by the party, with the authority recording reasons in writing. The copy located for this instruction is hosted on Scribd, not CBIC’s official portal, so check the current official text and confirm that it covers your authority and proceeding before relying on it: copy of the CBIC instruction.
| Mode | What to check |
|---|---|
| Virtual | Follow the joining instructions in the hearing communication. Test the link or platform, camera, audio and network in advance, and make sure you can access the relevant documents. |
| Physical | Check the venue and any security or attendance directions in the notice. If seeking physical attendance under the described CBIC instruction, make a specific written request and keep proof; the authority’s decision and written reasons matter. |
State-level directions and the terms of the actual notice may also be relevant. The CBIC instruction should not be assumed to govern every GST authority or proceeding.
How to prepare before the hearing
- Read the notice closely. Note the allegations, proposed tax or penalty, provisions cited, reply deadline, hearing date and time, and venue or joining details.
- Build a short chronology. Record the notice date, reply due date, date you filed your reply, hearing communication and any adjournment or later submission.
- Map each allegation to your reply and evidence. Make an issue list that points to the relevant reply paragraph and supporting record for each point.
- Organize the file. Keep the notice, filed reply, filing acknowledgement, relevant invoices or ledgers, prior correspondence and cited legal provisions together and clearly labeled. Do not send sensitive records to an unofficial address.
- Prepare a concise oral outline. Follow the order of your written reply; for each issue, state your point, identify the record that supports it and say where it appears in your filed papers. Decide what outcome you are asking the authority to consider, without assuming it is guaranteed.
- Check the arrangements. Confirm the date, time, location or online joining details from the actual communication. If details are missing, the date conflicts with the reply deadline, or you cannot attend, promptly request clarification or an adjournment in writing and keep proof.
A Uttar Pradesh Commercial Tax Department circular flags hearing notices that omit the date or time and cases where the hearing date falls before or on the reply deadline. It says the reply date should precede the hearing date. Treat that as administrative guidance for Uttar Pradesh, not as a nationwide amendment to the CGST Act. See the Uttar Pradesh Commercial Tax Department.
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What to do during the hearing
- Identify yourself and the proceeding, then address the issues in the same order as your written reply.
- For each issue, state the point, identify the supporting record and direct the authority to where it appears in the filed papers. Ask whether a copy or clarification is needed.
- Do not assume that displaying or handing over a document makes it part of the official record. Ask how to submit it through the proper channel and retain the acknowledgement.
- If a question requires checking a record or legal point, ask whether you may provide a short written follow-up. Confirm the deadline and permitted submission channel.
What to do after the hearing
- Make a dated note of who attended, the questions asked, documents discussed and any agreed follow-up.
- Keep any minutes, portal updates and further communications with the notice, reply and hearing correspondence.
- Submit an agreed follow-up only through the stated official channel and save proof of filing.
A CBIC systems advisory describes an officer-side personal-hearing module that can record, adjourn or close a hearing. It also identifies DRC-01 as the show-cause notice and DRC-06 as the reply, in the workflow it describes. Portal screens and processes can change, so confirm the currently applicable forms and steps on the GST portal and under the applicable rules rather than treating the advisory as a current screen-by-screen guide.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.When to get case-specific advice
This is general procedural information, not legal or tax advice for a specific dispute. If your hearing is imminent, the proposed demand is substantial, a limitation issue is involved, or you believe a procedural defect may affect the case, consult a GST practitioner or lawyer with the notice, reply and complete correspondence.
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