Rakesh Garg & Sandeep Garg How to Handle GST Notices, Scrutiny Assessment Adjudication and Appeals

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Content 

1. Introduction to GST Proceedings

• Framework of Goods and Services Tax (GST)
• Types of actions initiated by tax authorities
• Rights and responsibilities of taxpayers

2. GST Notices

• Types of notices (informational, demand, show-cause)
• Legal provisions governing notices
• Time limits and validity
• Drafting and replying to notices
• Common mistakes to avoid

3. Scrutiny of Returns

• Meaning and purpose of scrutiny
• Process followed by authorities
• Documents and records required
• Handling discrepancies and clarifications

4. Assessment Procedures

• Types of assessments (self, provisional, best judgment, etc.)
• Step-by-step assessment process
• Role of officers and taxpayers
• Practical examples and case handling

5. Adjudication

• Concept and legal framework
• Personal hearings and submissions
• Principles of natural justice
• Passing of orders and consequences

6. Appeals under GST

• Appellate hierarchy (First appeal, Tribunal, higher courts)
• Filing procedures and timelines
• Pre-deposit requirements
• Drafting appeal grounds and documentation

7. Practical Guidance & Case Laws

• Landmark judgments and interpretations
• Real-life scenarios and solutions
• Departmental practices and trends

8. Procedural Checklists & Formats

• Sample replies to notices
• Templates for appeals and submissions
• Compliance checklists for professionals