Minimum thirty days to be provided to reply to a GST SCN

Vivek Jalan | Last updated: 27 December 2023

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Taxpayers often face tight deadlines when responding to GST Show Cause Notices (SCNs), with some receiving them and subsequent orders within days. While Section 73 of the GST Act doesn't explicitly state a response time, the law implies a reasonable opportunity to be heard. Given that Section 73(8) allows 30 days for tax payment after an SCN, it's argued that a minimum of 30 days should also be granted for taxpayers to respond, ensuring fairness. Orders issued without considering taxpayer replies or providing adequate response time may be challenged.

Going to Tribunal under GST requires 30% pre-deposit. Moving to High Court in each case requires hefty charges which may be affordable in some cases but not in all cases. It seems that due to the said reasons taxpayers have now surrendered to the fact that in many cases and in many states ADT-02 and

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About the Author

Vivek Jalan

DESIGNATED PARTNER

Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

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