GST
Personal hearing in a show cause case
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Facts
Yes. Sec 75(4) requires a personal hearing where you request it in writing or where an adverse decision is contemplated. Sec 75(5) allows adjournments, but not more than three times.
Provisions and law
- Sec 75(4), CGST Act 2017Personal hearing must be given if requested or if an adverse decision is planned
- Sec 75(5), CGST Act 2017Adjournments of hearing are limited to three
Analysis
Always ask for a hearing in DRC-06. At the hearing, give a short written summary and answer questions. Use adjournments sparingly; after three, the officer can decide without you.
Conclusion
- Request a hearing in the DRC-06 reply
- Prepare a one-page summary for the hearing
- Attend or authorise a representative
- Ask for adjournment only if essential
A Savvy can do this for you
Show cause notice under Sec 73, 74 or 74A and DRC-06 reply
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