Under section 75(4) of India’s Central Goods and Services Tax Act (CGST Act), a hearing opportunity must be granted if the person chargeable with tax or penalty requests one in writing, or if the officer is contemplating an adverse decision. Prepare by working from the notice: file a point-by-point reply, organize the records supporting it, make a written hearing request, and keep proof of what you submitted.
Is a personal hearing mandatory in a GST case?
Section 75(4) of the central CGST Act sets out two alternative triggers for a hearing: a written request from the person chargeable with tax or penalty, or an adverse decision being contemplated against that person. The rule is therefore not limited to cases where a taxpayer asks for a hearing. The statutory text says, “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.” Read section 75 of the CGST Act on CBIC.
As an Amazon Associate I earn from qualifying purchases.
This article concerns the central CGST Act and central form. A case may also be subject to the applicable State or Union Territory GST law, jurisdiction-specific instructions, and orders in the individual proceeding. The central rule alone does not establish the hearing’s venue, format, video-conference availability, or local filing procedure. Follow the instructions in the notice and check the current directions for the relevant jurisdiction.
Can I ask for a personal hearing in a GST case?
Yes. Make the request in writing through the response process applicable to the notice. Form GST DRC-06, in the CBIC CGST Rules compilation amended up to 1 January 2022, includes a yes/no option for a personal hearing, along with fields for the notice reference and date, financial year, reply, and uploaded documents. Use it as a preparation reference, but verify the current portal workflow and the notice’s instructions rather than assuming every screen or filing step remains unchanged.
#1 Best Overall
Keep the filed acknowledgment or other proof of submission. A request should be clear enough to show that you are asking for a personal hearing; do not rely only on a spoken request at a later stage.
What should I prepare for a GST personal hearing?
1. Read the complete notice
Use the notice actually served, including its annexures and any cited records. Note its reference number and issue date, relevant financial year or tax period, allegations, proposed tax, interest and penalty, response deadline, and hearing instructions. Sections 73 and 74 address determination of unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit under differing statutory conditions; which provisions and allegations matter depends on the notice and case.
Rank #2
- Format: Book & CD
- Instrument: Guitar
- Genre: Multicultural; World
- Category: Guitar Method or Supplement
- Contributors: By Sanjay Mishra
2. Draft a point-by-point written reply
Address each allegation separately. State your position and the relevant facts, then identify the record supporting each factual statement. Keep the reply aligned with the notice’s stated grounds. An oral explanation at a hearing is not a substitute for a written filing that the applicable process requires.
Free tools Windows power users keep installed
One-click scans. No signup required.
3. Index the records that support your reply
There is no universal document list established by the cited form. Depending on the issues in the notice, relevant material might include returns, invoices, ledgers, reconciliations, payment evidence, contracts, correspondence, or other business records. Include only material relevant to the allegations, and make it easy to locate with an index, consistent file names, or page numbers.
Rank #3
4. Prepare a short oral outline
List the disputed issues, the key supporting documents for each one, any factual corrections, and the relief you are asking for. Make sure the outline matches the written reply and does not introduce a new account inconsistent with the filed record.
5. Decide who will appear
You may appear yourself or use an eligible authorised representative. The CGST Act generally permits authorised representation in proceedings for a person entitled or required to appear, subject to statutory exceptions. For example, representation does not remove a requirement for the taxpayer’s personal appearance for examination on oath or affirmation. Check the representative’s eligibility and authority against the current law and the directions in the particular proceeding. See the CGST Act provisions on authorised representatives.
Rank #4
What if I need more time?
Section 75(5) provides for an adjournment where sufficient cause is shown. The proper officer is to grant time and adjourn, recording reasons in writing; the section caps the number at three adjournments to a person during the proceedings. An adjournment is not automatic: explain the specific reason, say how much time is needed, and keep any supporting evidence available.
What should I keep after the hearing?
Retain the notice and annexures, filed reply, document index, uploaded files, hearing request, submission acknowledgment, and any hearing record. These records make it easier to check what was put before the officer and to compare the eventual order with the notice and your submissions.
Section 75(6) requires the order to set out the relevant facts and the basis of the decision. Under section 75(7), tax, interest, and penalty demanded cannot exceed the amount specified in the notice, and a demand cannot be confirmed on grounds other than those stated in it. These are statutory limits, not a prediction about the outcome of a particular case. Appeal rights and deadlines depend on the applicable provision and the facts; the hearing rule does not determine an individual taxpayer’s remedy or deadline.
When should I get case-specific help?
Consider consulting a qualified GST practitioner or tax lawyer if the proposed demand is adverse or substantial, the records are complex, or you are unsure how the notice’s allegations relate to the applicable provisions. This is general information about central statutory text, not advice on a specific notice. The relevant tax period, jurisdiction, current law, and procedural instructions all matter.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
Quick wins for a faster PC:
Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →
