GST Notices & Litigation in Noida
Got a GST notice — ASMT-10, DRC-01A, a DRC-01 show cause notice or an audit ADT-01? Our CA/CS team reads the notice, reconciles your records, drafts the reply on the correct form within the deadline, attends the hearing and files appeals in time. Fully online, with zero hidden charges.
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GST Notices & Litigation in Noida
RoC Cawnpore — 10/499-D, Khalasi Line, Cawnpore – 208001 · roc.cawnpore@mca.gov.in
Allahabad High Court
09 (Uttar Pradesh) · state tax portal
Uttar Pradesh does not levy professional tax, so there is no PT registration or return for employers here.
Uttar Pradesh Dookan Aur Vanijya Adhishthan Adhiniyam, 1962
Not applicable in Uttar Pradesh.
Sector 18, Sector 62, Sector 63, Greater Noida, Tech Zone
Noida is the IT and corporate hub of NCR — home to hundreds of MNCs, IT companies, and startups. Lower operational costs vs Delhi + excellent connectivity make it a top choice for company registration in NCR.
GST Notices & Litigation in brief
Who it applies to, what it costs, how long it takes and which law governs it — before the details.
GST Notices & Litigation is the process of responding to GST department communications and disputes — scrutiny notices (ASMT-10, replied in ASMT-11), pre-demand DRC-01A intimations, DRC-01 show cause notices raising demands under Section 73 (non-fraud) or Section 74 (fraud), and ADT-01 audits. Demands are decided by an order in DRC-07; you can appeal in Form APL-01 to the Appellate Authority within 3 months with a 10% pre-deposit of the disputed tax, and further to the GST Appellate Tribunal (GSTAT).
- Professional Fee
- Custom quote
- Governing Law
- CGST Act 2017
- Key Sections
- Sec 73 / 74
- Mode
- Fully Online
- Authority
- GSTN / CBIC
- Reply Forms
- ASMT-11 / DRC-06
- Appeal Window
- 3 months
- Pre-Deposit
- 10% of tax
- Act
- CGST Act, 2017
- Rules
- CGST Rules, 2017
- Key Sections
- 61, 65, 73, 74, 107
- Authority
- GSTN / CBIC
- Portal
- gst.gov.in
- Last Reviewed
- 17 Aug 2026
What Is GST Notices & Litigation?
A quick, plain-language explanation before the details.
GST Notices & Litigation covers responding to every communication and dispute the GST department can raise — from scrutiny of your returns to demand notices, audits and appeals — so your business defends the matter correctly and on time.
Under the CGST Act, 2017 the department can scrutinise returns (Section 61 → ASMT-10), raise demands for tax not paid or short paid (Section 73 for non-fraud, Section 74 for fraud, via DRC-01A and DRC-01), audit records (Section 65 → ADT-01) and pass adjudication orders (DRC-07). An aggrieved taxpayer may appeal to the Appellate Authority under Section 107 in Form APL-01.
Notices, replies, orders and appeals are issued and filed through the GST Portal (gst.gov.in), administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC).
Each notice carries its own reply window stated in the notice. A first appeal must be filed within 3 months of the order; a further appeal lies to the GST Appellate Tribunal (GSTAT) per its notified timelines.
Is This Service Right for You?
Ideal for
- Received an ASMT-10 scrutiny notice pointing out return discrepancies
- Served a DRC-01A intimation or a DRC-01 show cause notice
- Facing a demand under Section 73 (non-fraud) or Section 74 (fraud)
- Under a departmental GST audit initiated by ADT-01
- Got a DRC-01B (GSTR-1 vs 3B) or DRC-01C (ITC vs GSTR-2B) mismatch intimation
- Have a DRC-07 order and want to appeal in APL-01 to the Authority or GSTAT
You may need this if
- A GST notice has landed with a fixed reply deadline you must meet
- You need a legally sound reply on the correct form (ASMT-11 / DRC-06)
- You want to contest a demand before it becomes a confirmed order
- You are contesting whether the case falls under Section 73 or 74
- A demand has been confirmed and you want to file a first appeal
- You received a GSTR-3A non-filer notice and risk best-judgement assessment
Not sure if you need this?
Talk to an Expert →Why a Timely, Correct Reply Is Important
A GST notice with a missed or weak reply hardens into a confirmed demand with interest and penalty. Here is why a timely, correctly framed response matters.
Talk to a GST Expert →Deadlines Are Strict
ASMT-10, DRC-01A and show cause notices carry fixed reply windows — miss them and the demand can be confirmed ex-parte in DRC-07.
Right Form, Right Reply
ASMT-11 for scrutiny, DRC-06 for a show cause notice, APL-01 for appeal — the correct form and grounds decide the outcome.
Protect Your Cash
A well-drafted reply can drop the demand entirely and avoid interest, penalty and the 10% appeal pre-deposit.
Preserve Appeal Rights
Appeals before the Appellate Authority must be filed within 3 months; a strong first reply keeps every remedy open, up to GSTAT.
Avoid Section 74
Framing matters — positioning a case under Section 73 (non-fraud) instead of Section 74 (fraud) sharply reduces penalty exposure.
Prevent Coercive Action
Ignored notices lead to DRC-07 demand orders, recovery and bank-account attachment — timely defence stops escalation.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- A GST notice, intimation, audit letter or order has been received
- You know (or we identify) the form and the reply deadline in the notice
- You have the underlying returns and books available for reconciliation
- An authorised signatory who can e-verify filings via DSC or EVC
- For an appeal: a DRC-07 (or appealable) order within the 3-month window
- Funds for the 10% pre-deposit of disputed tax where an appeal is filed
Everything You Need. One Professional Team.
Notice Review & Risk Assessment
Read the notice, identify the form (ASMT-10, DRC-01A, DRC-01, ADT-01) and the reply deadline.
Reconciliation
Match returns with books — GSTR-1/3B, GSTR-2B and ledgers — to build the facts.
Reply Drafting
CA/CS-drafted reply on the correct form — ASMT-11 for scrutiny or DRC-06 for a show cause notice.
Case Framing
Argue Section 73 (non-fraud) over Section 74 (fraud) where the facts support it, to reduce penalty exposure.
Portal Filing
Submit the reply on the GST portal within the deadline and secure the acknowledgement.
Personal Hearing
Represent you and attend the personal hearing on your behalf.
Audit & Mismatch Support
Respond to ADT-01 audit observations and DRC-01B / DRC-01C liability and ITC mismatch intimations.
Appeals
File the APL-01 appeal with the 10% pre-deposit within 3 months and represent you up to GSTAT.
What You’ll Receive
What Documents Are Needed to Reply to a GST Notice?
Requirements depend on the notice type. Keep clear scans (PDF/JPG) ready — everything is collected securely over WhatsApp or email, with zero office visits.
The Notice / Order
What the department served- Copy of the notice or order (ASMT-10 / DRC-01A / DRC-01 / ADT-01 / DRC-07)
- Reference / DIN number and the reply due date
- Any earlier correspondence or reminders on the matter
- GST portal login for filing and acknowledgement
Returns & Reconciliation
To answer the discrepancy- GSTR-1 and GSTR-3B for the periods in question
- GSTR-2B / ITC ledger and the electronic cash & credit ledgers
- Sales & purchase registers and books of account
- Reconciliation of returns vs books explaining the difference
Supporting Evidence
To back your reply- Tax invoices, debit / credit notes and e-way bills
- Contracts, agreements and relevant proof for the transaction
- Board resolution / authorisation for the signatory (companies)
- For an appeal: proof of the 10% pre-deposit of disputed tax
Do not let the reply date lapse
Once the window in the notice closes, the officer can pass an ex-parte order confirming the demand — share your notice the day you receive it.
Answer on the correct form
Scrutiny is answered in ASMT-11, a show cause notice in DRC-06, and an appeal in APL-01. The right form and grounds decide the outcome.
Section 73 vs 74 matters
A Section 74 (fraud) demand carries a much higher penalty than Section 73 (non-fraud). Correctly contesting the classification can significantly reduce liability.
Appeals need a 10% pre-deposit
To admit a first appeal in APL-01 you must pay a pre-deposit of 10% of the disputed tax; without it the appeal is not entertained.
Don’t have all the documents?
We’ll identify what your case needs →How We Handle Your GST Notice (Step by Step)
The entire engagement is fully online — you share the notice and records, and receive drafts, filing acknowledgements and status updates throughout.
Notice Review
Share the notice — we identify the form (ASMT-10, DRC-01A, DRC-01, ADT-01) and the reply deadline, and assess the risk.
Reconciliation
Match returns with books — GSTR-1/3B, GSTR-2B and ledgers — to establish the facts behind the discrepancy.
Draft Reply
CA/CS-drafted reply on the correct form — ASMT-11 for scrutiny or DRC-06 for a show cause notice — with the right grounds.
File & Represent
Submit on the GST portal within the deadline and attend the personal hearing on your behalf.
Order
If the demand is confirmed in DRC-07, we assess the merits and advise on the next step.
Appeal
File the APL-01 appeal with the 10% pre-deposit within 3 months and represent you further before GSTAT where required.
The GST Notice Timeline — Step by Step
| Stage | Expected Time |
|---|---|
| Reply to the notice (ASMT-10 / DRC-01A / DRC-01) | As stated in the notice |
| First appeal to the Appellate Authority (APL-01) | Within 3 months of the DRC-07 order |
| Second appeal to the GST Appellate Tribunal (GSTAT) | Per notified GSTAT timelines |
The reply window is fixed in the notice itself — missing it can lead to an ex-parte order in DRC-07. A first appeal in APL-01 must be filed within 3 months of the order, along with a mandatory pre-deposit of 10% of the disputed tax to admit the appeal.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Personal Hearing | Attend the hearing on your behalf · Present the reply and supporting records · Address the officer's further queries |
| Order (DRC-07) | Review the adjudication order on merits · Explain the confirmed demand, if any · Advise whether to appeal or pay |
| First Appeal | File APL-01 within 3 months of the order · Arrange the 10% pre-deposit of disputed tax · Represent you before the Appellate Authority |
| Second Appeal | Escalate to GSTAT where required · File within notified GSTAT timelines · Continue representation through the tribunal |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Identify the correct form and reply deadline yourself
- Reconcile GSTR-1, 3B, 2B and books under time pressure
- Draft ASMT-11 / DRC-06 replies with the right legal grounds
- Contest a Section 74 fraud allegation without support
- Attend the personal hearing and argue the case alone
- File APL-01 and compute the 10% pre-deposit correctly
- Risk an ex-parte order and lost appeal rights
With TaxClue
- Expert identifies the form and deadline immediately
- Returns reconciled against books to build the facts
- CA/CS-drafted reply on the correct form, before the deadline
- Section 73 vs 74 strategy argued on record
- Personal hearing attended on your behalf
- APL-01 appeal filed with pre-deposit guidance
- Every remedy preserved, up to GSTAT
Skip the guesswork.
Let an expert handle it →What happens next
Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
What Happens After the Reply
Personal Hearing
- Attend the hearing on your behalf
- Present the reply and supporting records
- Address the officer's further queries
Order (DRC-07)
- Review the adjudication order on merits
- Explain the confirmed demand, if any
- Advise whether to appeal or pay
First Appeal
- File APL-01 within 3 months of the order
- Arrange the 10% pre-deposit of disputed tax
- Represent you before the Appellate Authority
Second Appeal
- Escalate to GSTAT where required
- File within notified GSTAT timelines
- Continue representation through the tribunal
Penalties & Consequences
What is at stake if you do not comply
- An unanswered notice lets the officer pass an ex-parte demand in DRC-07
- Missing the 3-month appeal deadline makes the DRC-07 order final
- A 10% pre-deposit of the disputed tax is needed before a first appeal is admitted
- Accepting a Section 74 (fraud) charge unchallenged carries a far higher penalty
- Unexplained DRC-01B / DRC-01C mismatches can block further return filing
Regulatory Updates 2025–26
- 2025: A first appeal is filed to the Appellate Authority in Form APL-01 within 3 months, with a 10% pre-deposit of the disputed tax (Section 107).
- 2025: Section 128A offers a waiver of interest and penalty for eligible FY 2017-18 to 2019-20 demands if the tax is paid by the notified date.
- 2025: The GST Appellate Tribunal (GSTAT) is being operationalised; appeals to it require a further pre-deposit under Section 112.
Why Businesses Choose TaxClue
CA / CS Team
Qualified Chartered Accountants and Company Secretaries with deep GST-dispute experience.
All Notice Types
ASMT, DRC, ADT-01 audits and appeals — the full range handled under one roof.
Fast Turnaround
Replies drafted well before the deadline, with proactive status updates.
Fully Online
Everything over WhatsApp / email — no office visits required.
Case Framing
Section 73 vs 74 strategy argued on record to reduce penalty exposure.
Transparent Fees
A clear quote upfront — ₹0 hidden professional charges.
Your Documents Deserve Professional Care
- Notices and financial records handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for the matter
Frequently Asked Questions
What is a GST ASMT-10 notice and how do I reply?
What is the difference between DRC-01A and DRC-01?
What is the difference between Section 73 and Section 74 of the CGST Act?
How much time do I have to file a GST appeal?
Do I have to pay anything to file a GST appeal?
What happens if I ignore a GST notice?
What is a DRC-01B or DRC-01C intimation?
What is an ADT-01 GST audit notice?
What is a GSTR-3A notice?
What is Form DRC-07 and what does it mean for me?
Is the whole process online?
Can a Section 74 fraud demand be reduced to Section 73?
How do I respond to a GST show cause notice in DRC-01?
What is the time limit for the department to issue a demand under Section 73 or 74?
What is the GST Appellate Tribunal (GSTAT)?
Can I get a waiver of interest and penalty on a GST demand?
Official Sources & Legal References
Every regulatory reference on this page — forms, sections, timelines and the pre-deposit — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — notices, replies & appealsOfficial portal to view notices and file ASMT/DRC/APL forms (gst.gov.in)
- CBIC-GST — CGST Act, Rules & circularsCGST Act 2017, rules, notifications and circulars (cbic-gst.gov.in)
- GST System Tutorials — filing ASMT/DRC formsOfficial step-by-step guidance on replying to notices (tutorial.gst.gov.in)
- GST Council — decisions & recommendationsCouncil decisions on demands, appeals and GSTAT (gstcouncil.gov.in)
Related Guides
GST Notices & Litigation Resources — All Free
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