GST Show Cause Notice Lawyer in Odisha
A GST show cause notice is issued under Section 73 (non-fraud cases) or Section 74 (fraud or suppression cases, carrying higher penalty) of the CGST/OGST Act, requiring a reply within a stipulated time before a personal hearing is held and an order passed. Advocate Debarchana Samal assists businesses across Odisha with drafting replies, representation at the personal hearing, and appeals before the Appellate Authority, GST Appellate Tribunal (GSTAT), and the Odisha High Court.
Matters Handled
Reply, Hearing, and Appeal
Section 73 SCN Reply
Drafting replies to show cause notices issued under Section 73 of the CGST/OGST Act for non-fraud cases — short payment or wrong input tax credit without allegation of suppression.
Section 74 SCN Defence
Defence against show cause notices under Section 74, issued where fraud, wilful misstatement, or suppression of facts is alleged, carrying substantially higher penalty exposure.
Personal Hearing Representation
Appearance at the personal hearing before the GST officer to present the taxpayer's case before an order is passed on the notice.
Appeal to Appellate Authority
Filing a first appeal before the Appellate Authority against an adverse order passed on a GST show cause notice.
GSTAT & High Court Appeal
Representation in further appeal before the GST Appellate Tribunal (GSTAT) and, where appropriate, before the Odisha High Court.
Avoiding Ex-Parte Orders
Ensuring a timely, complete reply is filed within the stipulated period so the matter is not decided ex-parte against the taxpayer.
Understanding the Notice
Section 73 vs. Section 74 Notices
A show cause notice under Section 73 of the CGST/OGST Act is issued where tax has been short-paid, not paid, or input tax credit wrongly availed or utilised, without any allegation of fraud, wilful misstatement, or suppression of facts. Section 74 covers the same category of defaults, but where the department alleges fraud, wilful misstatement, or suppression — carrying a substantially higher penalty and a longer limitation period for the department to raise the demand.
Both notices require a written reply within the time specified in the notice, followed by a personal hearing before the proper GST officer where the taxpayer can explain documents, reconcile figures, and respond to specific allegations before a final order is passed.
If the order is adverse, the first remedy is an appeal before the Appellate Authority within the statutory limitation period. A further appeal lies to the GST Appellate Tribunal (GSTAT), and constitutional remedies before the Odisha High Court remain available in appropriate cases.
Why Choose Us
Prompt Reply Within Deadline
Notices are reviewed immediately on receipt to ensure the reply is filed within the stipulated time, avoiding an ex-parte order.
Document Reconciliation
Figures in the notice are reconciled against your books and returns before drafting the reply, to identify the strongest defence.
Hearing & Appeal Together
Representation continues seamlessly from the personal hearing through to appeal before the Appellate Authority or GSTAT if needed.
Direct, Confidential Handling
Advocate Debarchana Samal personally reviews every GST notice matter taken up.
Frequently Asked Questions
What is the difference between a GST show cause notice under Section 73 and Section 74?
A notice under Section 73 of the CGST/OGST Act is issued in non-fraud cases — such as short payment of tax or wrongly availed input tax credit without any allegation of suppression or wilful misstatement, and carries a comparatively lower penalty. A notice under Section 74 is issued where fraud, wilful misstatement, or suppression of facts is alleged, and carries a substantially higher penalty along with a longer limitation period for the department to issue it.
How much time do I have to reply to a GST show cause notice in Odisha?
The notice itself specifies the period within which a reply must be filed, which is generally thirty days from the date of service, though this can vary with the specific notice. It is important to reply within the stipulated time, since failure to do so can result in the matter being decided ex-parte based only on the department's case.
Will I get a personal hearing before an order is passed on the show cause notice?
Yes, ordinarily a personal hearing is granted before the GST officer prior to passing a final order, where the taxpayer or their representative can explain the reply and address the officer's queries. Attending this hearing, in addition to filing a written reply, is an important part of defending the notice.
What happens if I disagree with the order passed after the show cause notice?
An order confirming demand after a Section 73 or 74 notice can be challenged by filing a first appeal before the Appellate Authority within the prescribed limitation period. A further appeal lies to the GST Appellate Tribunal (GSTAT), and in appropriate cases, matters can also reach the Odisha High Court.
What happens if I simply ignore a GST show cause notice?
Ignoring a show cause notice does not stop proceedings — the GST officer can proceed to pass an ex-parte order confirming the proposed demand, interest, and penalty without the taxpayer's version being considered. This makes a timely, well-drafted reply and appearance at the personal hearing important to protect the taxpayer's position.
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Every legal matter has a time-sensitive dimension — the sooner you seek counsel, the stronger your position.
Serving clients across Cuttack, Bhubaneswar, and all districts of Odisha.