GST OFFICER WRONG NOTICE
This query is : Resolved
Quick Summary
13 August 2025
Respected sir,
gst officers are sending gst demand notice with huge wrong amount and mentally harasment demand of huge papers.is their no authority to check that what is doing officers for base less notices.when every report is avialable on portal why demand hard copy of papers?
with thanks
gst officers are sending gst demand notice with huge wrong amount and mentally harasment demand of huge papers.is their no authority to check that what is doing officers for base less notices.when every report is avialable on portal why demand hard copy of papers?
with thanks
13 August 2025
Taxpayers and professionals are facing issues with baseless or inflated GST demand notices from officers, often requesting excessive physical documentation despite data being available on the GST portal. This can lead to mental harassment and operational disruption. To address this issue, taxpayers can file a reply objecting to the Show Cause Notice (SCN) citing lack of basis and duplication. They can also demand physical records when available on the portal, as per Circular No. 129/48/19-GST. If there is harassment or coercion, taxpayers can complain to the jurisdictional Joint Commissioner or Commissioner and escalate to the Central Board of Indirect Taxes and Customs (CBIC) via CPGRAMS portal or the GST Grievance Redressal Portal. Legal support for this issue includes Section 73(1)/74(1), Circular No. 129/48/19-GST, and Article 14 and 19 of the Constitution.
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13 August 2025
Thanks for your good advice
22 August 2025
Respected sir, gst officer want all inward supply and outward supply bills,register hard signed copy and soft excel copy for verification which is more then 8000 pages.can he do this?and after that he said that you claimed bogus itc and i reject that input and send demand notice with int.is this gst reform and simplicity?
02 December 2025
Legal Framework for GST Demand Notices
- Proper Officer Authority: Only a “Proper Officer” under GST law can issue demand notices. They must act within the boundaries of Sections 73 and 74 of the CGST Act (wrong ITC, short payment, non-payment of tax).
- Rule 142 of CGST Rules:
- Demand notices are issued in Form DRC-01 with a summary.
- Taxpayers can reply in Form DRC-06.
- Final orders are passed in Form DRC-07, which then becomes a recovery notice.
- Demands and Recovery (Chapter 18): Notices can be issued for wrong availment of ITC, but they must be backed by evidence and within statutory timelines.
Why Officers Ask for Hard Copies
- Even though GST portal already has GSTR-1, GSTR-3B, and GSTR-2A/2B data, officers often demand inward/outward supply registers, invoices, and reconciliations to cross-check mismatches.
- They may insist on signed hard copies plus soft Excel files to ensure audit trail and authenticity.
- While this feels excessive (like 8,000+ pages), technically they are empowered to demand records under Section 35 (Accounts and Records) and Section 71 (Access to Business Premises) of the CGST Act.
- Proper Officer Authority: Only a “Proper Officer” under GST law can issue demand notices. They must act within the boundaries of Sections 73 and 74 of the CGST Act (wrong ITC, short payment, non-payment of tax).
- Rule 142 of CGST Rules:
- Demand notices are issued in Form DRC-01 with a summary.
- Taxpayers can reply in Form DRC-06.
- Final orders are passed in Form DRC-07, which then becomes a recovery notice.
- Demands and Recovery (Chapter 18): Notices can be issued for wrong availment of ITC, but they must be backed by evidence and within statutory timelines.
Why Officers Ask for Hard Copies
- Even though GST portal already has GSTR-1, GSTR-3B, and GSTR-2A/2B data, officers often demand inward/outward supply registers, invoices, and reconciliations to cross-check mismatches.
- They may insist on signed hard copies plus soft Excel files to ensure audit trail and authenticity.
- While this feels excessive (like 8,000+ pages), technically they are empowered to demand records under Section 35 (Accounts and Records) and Section 71 (Access to Business Premises) of the CGST Act.
02 December 2025
Practical Tips for Audit-Defensible Response
- Prepare reconciliation statements between GSTR-3B, GSTR-2A/2B, and books.
- Submit summary tables instead of raw 8,000 pages, but keep originals ready if asked.
- Always acknowledge receipt of notice and reply within timelines to avoid ex parte orders.
- If demand is clearly baseless, appeal immediately rather than waiting for recovery action.
- Prepare reconciliation statements between GSTR-3B, GSTR-2A/2B, and books.
- Submit summary tables instead of raw 8,000 pages, but keep originals ready if asked.
- Always acknowledge receipt of notice and reply within timelines to avoid ex parte orders.
- If demand is clearly baseless, appeal immediately rather than waiting for recovery action.
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