GST Notice Resolution
For Businesses Facing Tax Demands or Audits: Comprehensive defense against notices under Sections 61, 73, 74, 129, and 130 of the CGST Act.
Detailed Factual & Legal Drafting: Senior tax advocates and accountants structure replies supported by judicial precedents and reconciliations.
Protect Against Asset Attachment: Resolve ITC mismatches, e-way bill disputes, and assessment discrepancies before recovery proceedings start.
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GST Notice Resolution
Received a GST mismatch intimation or routine scrutiny notice? TaxQue reviews your GST records, checks the reported discrepancy, prepares an evidence-backed reply and submits one response on the GST portal. Suitable for straightforward ASMT-10, DRC-01B or DRC-01C matters, subject to complexity review.
WHAT'S INCLUDED
5 benefits- ✓Notice type, GSTIN and statutory deadline verification
- ✓Basic GSTR-1, GSTR-3B and GSTR-2B mismatch review
- ✓Issue-specific reply drafting with supporting evidence
- ✓One online response filing in the applicable GST form
- ✓Submission confirmation and routine status guidance
GST Notice Response
Under the Central Goods and Services Tax (CGST) Act, 2017, the GST department issues automated and manual notices for discrepancies between GSTR-1 and GSTR-3B (Rule 88C), input tax credit mismatches between GSTR-3B and GSTR-2B (Rule 88D / ASMT-10), e-way bill mismatch inquiries, and comprehensive Show Cause Notices (SCN) under Section 73 (non-fraud cases) or Section 74 (fraud/suppression cases).
TaxQue provides specialized indirect tax litigation and dispute defense. Our multidisciplinary team of senior Chartered Accountants and High Court Tax Advocates performs detailed data reconciliations, compiles documentary evidence, drafts legally defensible responses, and represents your business before adjudicating authorities to eliminate arbitrary tax demands and penalties.
What is GST Notice Resolution?
GST Notice Resolution is the formal legal procedure of analyzing, drafting, and submitting factual and legal replies to intimations, inquiries, and Show Cause Notices issued by state or central GST authorities.

Form GST ASMT-10 (Scrutiny of Returns): Notice issued under Section 61 pointing out return discrepancies. Taxpayer must explain causes or pay differential tax within 30 days in Form GST ASMT-11.
Form GST DRC-01 / DRC-01A (Show Cause Notice): Formal demand notice quantifying alleged unpaid tax, interest under Section 50, and penalty under Section 73/74. Requires structured legal reply in Form GST DRC-06.
Rule 88C / 88D System Intimations (DRC-01B / DRC-01C): Automated intimation for tax liability mismatches (> ₹25,000 / > 20%) requiring immediate online reply or payment within 7 days to prevent portal blocking.
Section 73/74 Ex-Parte Demand Order Warning
Failing to respond to a Show Cause Notice leads the proper officer to pass an ex-parte demand order under Form GST DRC-07, followed by bank account attachment and asset recovery proceedings under Section 79.
How to Get Started
Notice Analysis & Forensic Data Reconciliation
Notice Scrutiny -> GSTR-1 vs 3B vs 2B Forensic Audit -> Issue Identification
- 1Examine the statutory section, alleged mismatch quantum, and documentary references in the notice.
- 2Chartered Accountant performs line-by-line reconciliation of financial ledgers against portal data to uncover the root cause.
Legal Drafting & Documentary Evidence Compilation
Factual Reply Drafting -> Judicial Precedents Search -> Evidentiary Dossier Setup
- 1Senior Tax Advocate drafts a structured legal response addressing every specific query with statutory provisions.
- 2Compile supporting evidence including vendor tax payment certificates, e-way bills, bank statements, and CA reconciliations.
Portal Submission & Personal Hearing Representation
Form ASMT-11 / DRC-06 Filing -> Personal Hearing -> Order (ASMT-12 / DRC-05) Issuance
- 1Submit official response electronically on the GST portal before the statutory deadline.
- 2Attend virtual or physical personal hearings before the adjudicating authority to secure demand drop order in Form GST ASMT-12 / DRC-05.
Documents Required for GST Notice Resolution
Statutory accounting records and notice copies required for legal defense.
| Document Type | Specific Records Required | Purpose / Notes |
|---|---|---|
| GST Department Notice Copy | Complete notice PDF with all annexures and demand computation tables | Includes Form ASMT-10, DRC-01, DRC-01A, or DRC-01B/C |
| Relevant Period Returns | Filed GSTR-1, GSTR-3B, GSTR-9, and auto-generated GSTR-2A/2B returns | Portal JSON / PDF exports for the disputed tax periods |
| Vendor Purchase Invoices & Proofs | Original tax invoices, payment bank statements, e-way bills, and transport GR receipts | To prove genuineness of purchase and movement of goods |
| Vendor CA Certificates (Rule 36(4)) | Declaration / CA certificate from suppliers certifying payment of tax in GSTR-3B | Mandatory defense for Section 16(2)(c) ITC disputes |
Statutory Response Deadlines & Penalty Matrix
Strict response timelines under Chapter XIV of the CGST Rules, 2017.
| Notice Type / Section | Mandatory Response Due Date | Consequence of Default |
|---|---|---|
| Form GST DRC-01B / DRC-01C | Within 7 days of intimation receipt | Immediate blocking of GSTR-1 / IFF filing for subsequent period |
| Form GST ASMT-10 (Scrutiny Notice) | Within 30 days (or permitted extended time) | Initiation of audit / inspection / SCN under Section 73 or 74 |
| Form GST DRC-01 (Show Cause Notice) | Within 30 days of notice issuance | Ex-parte recovery order in DRC-07 with 10% to 100% penalties |
| Summons under Section 70 | On the date and time specified in summons | Penalty up to ₹25,000 under Section 125 + prosecution proceedings |
Statutory Penalty Limits under Section 73 vs Section 74
Penalty benchmarks governed by the CGST Act.
| Statutory Section | Nature of Dispute | Penalty Quantum under Law |
|---|---|---|
| Section 73 (Non-Fraud Cases) | Inadvertent error, interpretation dispute, technical mismatch | 10% of tax amount or ₹10,000 (whichever is higher). Nil penalty if paid before SCN |
| Section 74 (Fraud / Suppression) | Willful misstatement, fake invoicing, suppression of facts | 50% to 100% of tax amount + compounding interest under Section 50 |
| Section 129 (Detention of Goods) | E-Way bill expiry / invoice mismatch during transit | 200% of tax payable for taxable goods (50% of value for exempt goods) |
Why Choose GST Notice Resolution
Why corporations and MSMEs entrust their high-stakes tax disputes to TaxQue.
Senior Tax Advocate & CA Defense
Every reply is crafted by experienced indirect tax litigation advocates citing binding Supreme Court and High Court precedents.
Line-by-Line Forensic Reconciliations
We build impenetrable mathematical reconciliations proving transaction validity and full tax compliance.
Complete Personal Hearing Representation
Our authorized counsel represents your case before the Superintendent, Assistant Commissioner, or Joint Commissioner.
Eligibility & Scope for GST Notice Defense
Taxpayers facing inquiry or demand proceedings from GST departments.
1All Registered Entities
- Taxpayers who received ASMT-10, DRC-01, DRC-01A, DRC-01B, DRC-01C, or Section 70 summons.
- Exporters facing refund rejection or audit scrutiny from Central or State GST divisions.
TaxQue Legal Defense vs Generic Local Agent Replies
Why legal drafting quality determines the outcome of GST disputes.
| Parameter | TaxQue Litigation Team | Local Part-Time Accountant | DIY Portal Submission |
|---|---|---|---|
| Legal & Statutory Citations | Substantive citations of CBIC circulars & High Court rulings | Basic informal letter with no legal citations | Zero legal arguments (causes immediate order) |
| Evidentiary Reconciliation | Structured annexures with vendor tax payment verification | Generic ledger printouts | Incomplete document attachments |
| Hearing Representation | Authorized advocate appearance in personal hearings | Hesitant / unqualified to argue before officers | No representation (ex-parte order passed) |
| Demand Drop Success Rate | 95%+ demands dropped or substantially reduced | Frequent escalation to heavy demand orders | Nearly 100% adverse orders |
Key Features of TaxQue Notice Resolution
Robust, strategic legal defense protecting your enterprise from arbitrary tax demands.
Same-Day Notice Diagnosis
Get a clear risk assessment and actionable roadmap within 24 hours of notice upload.
Section 73/74 Defense Strategy
Prevent penalty escalations by proving bona fide commercial transactions.
Appellate Representation
Seamless escalation to First Appellate Authority (Form APL-01) if required.
Frequently Asked Questions
Quick answers about GST Notice Resolution
We handle all categories of GST notices: Section 61 Scrutiny Notices (ASMT-10), Rule 88C Mismatch Notices (DRC-01B for GSTR-1 vs 3B), Rule 88D ITC Mismatch Notices (DRC-01C for 2B vs 3B), Section 73/74 Show Cause Notices (DRC-01), Section 65 Departmental Audit Notices (ADT-01), and Section 129/130 Goods Seizure notices.
Do not ignore the notice. Check the statutory reply deadline (usually 7 to 30 days) and share the notice PDF with TaxQue immediately. Our CA team reviews the underlying tax provisions, reconciles your transaction ledgers, and drafts a legally sound point-by-point reply.
Form GST ASMT-10 is issued by the tax officer when discrepancies are found between your returns and government analytical data. We analyze the specific observation, prepare a detailed legal explanation with supporting invoices, and file Form GST ASMT-11. If the officer is satisfied, the proceedings are formally dropped in Form GST ASMT-12.
If you fail to submit a written reply or attend hearings, the tax officer will pass an ex-parte Assessment Order in Form GST DRC-07 confirming the entire tax demand along with 100% penalties and compounding interest, leading to automated bank account freezing and recovery under Section 79.
Your notice reply is drafted by a practicing Chartered Accountant and reviewed by a Senior Indirect Tax Advocate. We cite relevant High Court and Supreme Court GST precedents, circulars, and notifications to defend your case.
What Our Clients Say
Real experiences from 500+ businesses and individuals who trust TaxQue across India.
Ramesh Agarwal
1y ago
Excellent GST Service
TaxQue handled our entire GST compliance smoothly. The team was responsive and very professional. Absolutely recommend to any business owner!
Priya Sharma
1y ago
Hassle-free ITR Filing
Filing ITR used to be stressful. TaxQue made it effortless. Fast, accurate, and very affordable. I have been using their service for 3 years now.
Vikram Mehta
2y ago
Company Registered in 5 Days!
Best CA team I've ever worked with. Company registration was done in just 5 days. The process was smooth and they kept me updated at every step.