GST notice? Win it at the reply — or take it all the way to GSTAT.
Most GST disputes are decided by the first reply — and every appeal relies on the record made there. We check limitation and section first (73/74 up to FY 2023-24, 74A from FY 2024-25), reconcile your returns, reply with evidence and attend the hearing. If an order goes against you, we compute the 10% pre-deposit (capped at ₹20 crore each head) and file the appeal — including to the GST Appellate Tribunal, hearing cases since February 2026. 93% of our notices close at the first reply.
- Notice diagnosis: section, period, limitation and quantum
- Reply drafted with reconciliations and evidence
- Personal hearing representation
- Pre-deposit computation + deadline tracking
- First appeal (APL-01) and GSTAT appeal (APL-05)
- Rectification, stay of recovery and follow-up
The GST dispute framework in 2026
Four forums — officer, Appellate Authority, GSTAT, High Court — each with its own time limit and pre-deposit. The Tribunal that was missing for eight years is now hearing cases. And the section that governs your dispute depends on the financial year.
The forums:
- Officer: ASMT-10, DRC-01A, DRC-01 → order DRC-07
- Appellate Authority: APL-01 within 3 months
- GSTAT: APL-05 within 3 months — hearing since 16 Feb 2026
- High Court: substantial questions of law
Pre-deposit:
- First appeal: 10% of disputed tax, max ₹20 Cr each CGST, SGST/IGST
- GSTAT: further 10%, max ₹20 Cr each
- Penalty-only orders: 10% of penalty
- Valid appeal + pre-deposit → recovery of balance stayed
Which section:
- Up to FY 2023-24: Sections 73 (3 yrs) / 74 (5 yrs)
- FY 2024-25 onward: Section 74A — notice within 42 months
Deadlines already passed:
- GSTAT backlog (orders before 1 Apr 2026): 30 June 2026
- Section 128A waiver: tax by 31 March 2025
Talk to us if...
- You've received an ASMT-10 scrutiny notice, DRC-01A intimation or DRC-01 show cause notice and the reply window is running
- An adverse order (DRC-07) has been passed and you need to decide — rectify, pay, or appeal within 3 months
- You lost a first appeal and want to take it to GSTAT, which has been hearing cases since February 2026
- The dispute is about ITC mismatch, GSTR-2B vs 3B, classification, place of supply or e-way bills
- The notice may be time-barred or issued under the wrong section — 73/74 for FY 2023-24 and earlier, 74A from FY 2024-25
- Recovery action (bank attachment) has started and you need the stay that a valid appeal with pre-deposit brings
Consider this first...
- The demand is clearly correct and small — paying tax and interest early, before or within 30 days of the notice, can remove penalty in non-fraud cases
- You want a guaranteed outcome — no adviser can promise one; we give an honest view of your chances before you spend on pre-deposit
- The amount at stake is under ₹50,000 at the GSTAT stage — the Tribunal may decline to admit such appeals
- You missed the 30 June 2026 GSTAT backlog deadline — whether any delay can be condoned is uncertain; talk to us immediately rather than assume
- It's an income-tax notice — see our Income Tax Notice Reply service
- The issue needs prospective advice, not a dispute — see GST Advisory
What our GST litigation practice delivers
Replies that end disputes early · limitation and section checked first · pre-deposit computed and planned · GSTAT appeals · hearings handled · honest pay-or-appeal advice.
Replies That End Disputes Early
Most GST disputes are won or lost at the reply stage. A reply that reconciles GSTR-1, 3B, 2B and books, attaches invoices and payment proofs, and addresses each allegation specifically closes most notices without an adverse order. Our firm has closed 93% of notices at the first reply. The reply is also the record every appeal later relies on — weak replies make appeals harder.
Limitation and Section Checked First
Before arguing the merits, we check whether the notice is valid. Periods up to FY 2023-24 fall under Sections 73 and 74 (orders within 3 and 5 years of the annual-return due date). From FY 2024-25, Section 74A applies: notice within 42 months of the annual-return due date, order within 12 months, no notice where tax is under ₹1,000. A notice issued late, or under the wrong section, can fail on that alone.
Pre-deposit Computed — and Planned
A first appeal needs a pre-deposit of 10% of the disputed tax, capped at ₹20 crore each for CGST and SGST/IGST since 1 November 2024. A GSTAT appeal needs a further 10% of the tax in dispute, again capped at ₹20 crore each. Finance Act 2025 added a 10% pre-deposit for penalty-only orders. Once paid with a valid appeal, recovery of the balance is stayed. We compute it precisely, and plan the cash.
GSTAT — The Missing Forum Is Live
For eight years there was no second-appeal forum, and taxpayers had to go to High Courts. The GST Appellate Tribunal was launched on 24 September 2025 and began hearing cases on 16 February 2026, with a Principal Bench in New Delhi and State Benches. Appeals are filed online in APL-05 within 3 months of the first-appeal order; place-of-supply disputes go to the Principal Bench.
Personal Hearings Handled
You have a right to be heard before an adverse order. We attend personal hearings with the officer or appellate authority, present reconciliations, and file written submissions afterwards so the record is complete. Many disputes turn on explaining a mismatch clearly to the person deciding it.
Honest Assessment Before You Spend
Not every order is worth appealing. We tell you whether to pay, rectify or appeal, what the pre-deposit and costs will be, and how strong the grounds are — before you commit money. For small demands with weak grounds, closing the dispute can be cheaper than litigating it.
Coming soon: from GST notice to GSTAT
Notice types → limitation checks → reconciled replies → hearings → orders → pre-deposit → first appeal → GSTAT. In 2 minutes.
3-stage journey · Notice to Tribunal
Red = notice and reply. Gold = order and first appeal. Purple = GSTAT. Every clock starts from the date of communication, and every later stage works from the record built at the first.
Diagnose
Notice type, section, period, limitation and quantum.
Reconcile
GSTR-1, 3B, 2B and books; supplier-wise ITC trails.
Reply + Hearing
Allegation-by-allegation reply with evidence; personal hearing.
Decide
Rectify, pay or appeal — with pre-deposit and costs laid out.
First Appeal
APL-01 with 10% pre-deposit; recovery of balance stayed.
GSTAT
APL-05 with further 10%; Bench hearing.
6 eligibility scenarios
Documents for a reply or appeal
The notice or order, your returns and reconciliations, and the evidence behind them. A photo of the notice on WhatsApp is enough to start — we'll tell you what else is needed.
Notice / Order
- The notice or order (ASMT-10, DRC-01A, DRC-01, DRC-07, APL-04)
- Date of communication (portal / email / physical)
- Any earlier replies and hearing records
- Pre-deposit challans already paid
- Rectification applications, if filed
- Recovery / attachment notices, if any
Returns + Reconciliations
- GSTR-1, GSTR-3B for the period
- GSTR-2A / 2B statements
- GSTR-9 / 9C (annual return, reconciliation)
- Books: purchase and sales registers, ledger extracts
- E-way bills and e-invoices (where relevant)
- Electronic credit and cash ledger statements
Evidence
- Tax invoices, debit / credit notes
- Payment proofs to suppliers (for ITC)
- Transport documents, delivery proofs
- Contracts and purchase orders
- Supplier confirmations / GSTR-1 of suppliers
- Any rulings or circulars you rely on
When is your deadline, and what will it cost to appeal?
Enter the disputed tax (or penalty, for penalty-only orders), the stage and the date the order was communicated. Shows the pre-deposit for this stage (10%, capped at ₹20 crore per head), the statutory deadline, the discretionary outer limit and days remaining from today.
Reply vs first appeal vs GSTAT · What each stage involves
Three stages, three forums, rising cost and time. The comparison shows why the reply stage deserves the most effort.
| Criteria | Notice reply | First appeal (APL-01) | GSTAT appeal (APL-05) |
|---|---|---|---|
| Forum | Proper officer | Appellate Authority | GST Appellate Tribunal |
| Against | ASMT-10 / DRC-01A / DRC-01 | Adjudication order (DRC-07) | First-appeal order (APL-04) |
| Time limit | As stated in notice (often 30 days) | 3 months (+1 month) | 3 months (+up to 3 months) |
| Pre-deposit | None | 10% of disputed tax | Further 10% of disputed tax |
| Cap | — | ₹20 Cr each CGST, SGST/IGST | ₹20 Cr each CGST, SGST/IGST |
| Penalty-only orders | — | 10% of penalty | 10% of penalty |
| Recovery | Not yet due | Balance stayed on pre-deposit | Balance stayed on pre-deposit |
| Filing | GST portal (DRC-06 etc.) | GST portal | efiling.gstat.gov.in |
| Hearing | Personal hearing with officer | Before Appellate Authority | Before a Bench |
| Evidence | Main opportunity | Limited new evidence | Final fact-finding forum |
| Typical outcome time | Weeks to months | Months | Months to over a year |
| Place of supply | Officer | Appellate Authority | Principal Bench, New Delhi |
| Small cases | — | — | May decline if ≤₹50,000 |
| Best chance to win | Highest · cheapest | Good if record is strong | Depends on record below |
| Our fee | From ₹3,500 | ₹9,000 | From ₹18,000 |
| Next step | Order | GSTAT | High Court (question of law) |
India GST dispute map · 6 stages in one chart
Notice types, which section governs which year, first appeal, GSTAT, the deadlines that have already passed, and what lies beyond the Tribunal.
Notice to Tribunal · the 4-phase path
Phase 1: diagnose. Phase 2: reconcile and reply. Phase 3: order and first appeal. Phase 4: GSTAT.
What is this notice, and is it valid?
Section (73, 74 or 74A), period, limitation, quantum and the specific allegations. We check the date of communication, because every deadline runs from it.
FY 2024-25 onward: Section 74A · 42 months from annual-return due dateReconcile and reply with evidence
GSTR-1, 3B, 2B and books reconciled; each allegation answered with documents; personal hearing requested. Where tax is genuinely payable, we assess whether paying early reduces or removes penalty.
Missing the reply date invites an ex parte orderRectify, pay or appeal
If the order is adverse, we decide with you within weeks — not at month three. APL-01 with 10% pre-deposit (max ₹20 crore each head), which stays recovery of the balance.
3 months from communication · 1 more month only for sufficient causeSecond appeal to the Tribunal
APL-05 on efiling.gstat.gov.in with a further 10% pre-deposit. The record from the reply and first appeal is what the Bench examines — which is why stage one matters most.
Backlog orders (before 1 Apr 2026) had a 30 June 2026 deadline — now passed6 common GST dispute mistakes — and how to avoid them
#1: ignoring the notice until the order arrives. #2: not checking limitation and section. #3: counting the appeal period from the wrong date. Plus wrong pre-deposits, generic replies, and assuming the GSTAT backlog window is still open.
Ignoring the notice until the order arrives
The reply stage is where evidence is placed on record and most disputes end. An unanswered notice leads to an ex parte order, and every later forum works from that thin record.
Not checking limitation and section
Notices for FY 2023-24 and earlier fall under Sections 73/74; from FY 2024-25, under Section 74A with a 42-month window. Notices issued late or under the wrong provision are open to challenge on that ground alone.
Counting the appeal period from the wrong date
The 3-month appeal period runs from communication of the order. Waiting until the last week — or miscounting — risks losing the appeal right entirely.
Paying the wrong pre-deposit
Pre-deposit is 10% of the disputed tax at each appellate stage (capped at ₹20 crore each for CGST and SGST/IGST), and 10% of penalty for penalty-only orders. Under-paying can invalidate the appeal; over-paying ties up cash.
Generic replies that don't answer the allegation
"We have paid all taxes correctly" is not a reply. Officers and appellate authorities decide on specific reconciliations and documents.
Assuming the GSTAT backlog window is still open
For first-appeal orders communicated before 1 April 2026, the GSTAT filing deadline was 30 June 2026. Some taxpayers are only now discovering orders they never appealed.
Pick your plan
Notice reply from ₹3,500. First appeal from ₹9,000 (recommended once an order is passed). GSTAT appeal from ₹18,000. Pre-deposits and Tribunal fees go to the government, not to us.
- Notice diagnosis: section, period, limitation
- Reconciliation of returns and books
- Reply drafted with evidence index
- Filing on the GST portal
- Personal hearing attendance (one)
- Payment-vs-contest recommendation
- Fee depends on number of issues and periods
- Order review and grounds of appeal
- Pre-deposit computation + challan
- APL-01 filing with statement of facts
- Stay of recovery on valid appeal
- Hearing representation
- Written submissions after hearing
- Rectification application where apt
- GSTAT advice if the outcome is adverse
- Pre-deposit is paid to the government, not to us
- Merits and record review
- Further pre-deposit computation
- APL-05 filing on efiling.gstat.gov.in
- Paper book and legal submissions
- Bench hearing representation
- High Court options on questions of law
- Complex or high-value matters quoted individually
Prefer a call back?
Leave your number and a good time — we call within business hours (Mon–Sat, 10 am–7 pm) about GST Litigation.
GST desk · 93% of notices closed at first reply
The Tax Paramarsh desk
"GST disputes are won on the record. The reply stage — reconciliations, documents, a clear hearing — is where most cases end, and it's what every appellate forum reads later. We check whether the notice is even valid before arguing the merits, count deadlines from the communication date, and tell clients honestly when paying is cheaper than fighting. Now that GSTAT is hearing cases, there's finally a proper second forum — but it only helps if the record below is strong."
What business owners say about our GST litigation work
Common questions
Straight answers on notices, sections, GSTAT, the passed backlog deadline, pre-deposits, costs, recovery and hearings. Still curious? WhatsApp us your notice.
I've received a GST notice. What should I do first?
Note the date you received it and the reply deadline, then identify the notice type: ASMT-10 (scrutiny of returns), DRC-01A (pre-show-cause intimation), DRC-01 (show cause notice) or a DRC-07 order. Check which section and period it covers. Don't ignore it, and don't pay or reply in a hurry without reconciling your returns first. Send it to us — we'll tell you what it means and what it will take.
Which section applies: 73, 74 or 74A?
- Sections 73 and 74 continue to govern periods up to FY 2023-24. Section 73 covers non-fraud cases (order within 3 years of the annual-return due date); Section 74 covers fraud, wilful misstatement or suppression (5 years).
- Section 74A applies from FY 2024-25: one provision for both, with notice within 42 months of the annual-return due date, order within 12 months (extendable), and no notice where the tax involved is under ₹1,000. Non-fraud penalty is 10% of tax or ₹10,000, whichever is higher.
A notice under the wrong section, or out of time, can be challenged on that basis.
Is GSTAT working now?
Yes. The GST Appellate Tribunal was launched on 24 September 2025 and began hearing cases on 16 February 2026, with a Principal Bench in New Delhi and State Benches. Appeals are filed online in APL-05 at efiling.gstat.gov.in within 3 months of the first-appeal order; the Tribunal may condone up to 3 more months for sufficient cause. Place-of-supply disputes are heard by the Principal Bench.
I have an old first-appeal order I never took further. Can I still go to GSTAT?
For first-appeal orders communicated before 1 April 2026, the Government set a special deadline of 30 June 2026 to file with GSTAT. That date has passed. Whether any delay beyond it can be condoned is uncertain and depends on the facts, and practitioners disagree on it.
Don't assume either way. Contact us immediately with the order and its communication date; we'll tell you plainly what options, if any, remain — including whether recovery has started and how to respond.
How much pre-deposit do I need to appeal?
- First appeal (APL-01): 10% of the disputed tax, capped at ₹20 crore each for CGST and SGST/IGST (since 1 November 2024)
- GSTAT (APL-05): a further 10% of the tax in dispute, again capped at ₹20 crore each
- Penalty-only orders: 10% of the penalty (Finance Act 2025)
Pre-deposit is on the disputed amount — any part you accept must be paid in full. Once a valid appeal is filed with the pre-deposit, recovery of the balance is stayed. Our calculator on this page works the numbers out.
What do your services cost?
- Notice Reply: from ₹3,500 — scrutiny, intimation or show cause notice
- First Appeal: from ₹9,000 — APL-01 with hearing
- GSTAT Appeal: from ₹18,000 — APL-05 with Bench hearing
Fees depend on the number of issues, periods and hearings, and are quoted before we start. Pre-deposits and Tribunal fees are paid to the government, not to us.
Should I just pay instead of fighting?
Sometimes, yes. If the demand is genuinely correct, paying tax and interest early — before the notice, or within the period allowed after it — can reduce or remove the penalty in non-fraud cases. If the amount is small and the grounds weak, the pre-deposit and costs of an appeal may exceed what you could save. We give you that comparison honestly before you decide.
Can you guarantee the notice will be dropped?
No. Outcomes depend on the facts, the law and the officer or Bench deciding. What we can promise is a reply or appeal that answers every allegation with evidence, meets every deadline and preserves your rights at the next stage. Our firm has closed 93% of notices at the first reply — but each case is decided on its own record.
How long do I have to appeal?
- First appeal: 3 months from communication of the order; 1 more month if the authority accepts sufficient cause
- GSTAT: 3 months from communication of the first-appeal order; the Tribunal may condone up to 3 more months
- Backlog (orders before 1 April 2026): the special GSTAT deadline was 30 June 2026 — now passed
Always count from the date of communication, and don't plan to use the condonation period.
What about the Section 128A waiver?
Section 128A offered a conditional waiver of interest and penalty for non-fraud (Section 73) demands for FY 2017-18 to 2019-20, where the full tax was paid by 31 March 2025. That payment window has closed. If you paid in time, the waiver can still be claimed through the prescribed procedure — we can check whether it was applied correctly to your case.
The department has started recovery. What can I do?
If you are within the appeal period, filing a valid appeal with the required pre-deposit stays recovery of the balance. CBIC has clarified that where the pre-deposit is not made or, with GSTAT now operational, the appeal is not filed in time, recovery can proceed. Act quickly: we check the order, the timeline and the pre-deposit, and file.
Do I have to attend hearings myself?
Usually not. As your authorised representative we attend personal hearings and Bench hearings, present reconciliations and file written submissions. We may need you to confirm facts or sign documents, and in some matters your presence helps. We tell you in advance.
Send it to us today.
WhatsApp a photo of the notice or order and the date you received it. Free 30-minute review: what it means, whether it's valid, your deadline and whether to reply, pay or appeal. Notice Reply from ₹3,500. First Appeal from ₹9,000. GSTAT from ₹18,000.