GST Assessment Proceedings — Expert Defence Services

Expert Representation in GST Assessment Proceedings Under Sections 73, 74, 62 and 63

GST assessment proceedings arise when the tax authorities determine that a taxpayer has under-paid tax, wrongly claimed ITC, or failed to file returns. The primary assessment provisions under GST are Section 73 (cases of non-fraud/inadvertence) and Section 74 (cases involving fraud, wilful misstatement, or suppression of facts). Section 62 covers assessment of non-filers, and Section 63 covers best judgment assessment. These proceedings can result in significant tax demands, interest, and penalties — making expert, timely defence crucial. Caselaadvisors provides comprehensive GST assessment defence services from notice stage through adjudication and appeals.

What are GST Assessment Proceedings?

GST assessment proceedings are formal proceedings initiated by GST authorities to determine the correct tax liability of a taxpayer. Section 73 proceedings (non-fraud cases) allow recovery of tax not paid or short-paid with 10% penalty and 18% p.a. interest. Section 74 proceedings (fraud/suppression cases) attract 100% penalty and the extended limitation period of 5 years. The taxpayer is first issued a show cause notice (SCN) and given an opportunity to file a reply and attend a personal hearing before the adjudicating officer passes an assessment order. An adverse order can be challenged before the Appellate Authority, GSTAT, or High Court.

Section 73 — non-fraud cases: 3-year limitation, 10% penalty
Section 74 — fraud cases: 5-year limitation, 100% penalty
Section 62 — assessment of non-filers of GST returns
Section 63 — best judgment assessment in specific cases
Show cause notice (SCN) → Reply → Personal Hearing → Assessment Order

Our Services

SCN Analysis

Detailed analysis of the Show Cause Notice — understanding the basis of demand, calculating the tax and penalty proposed, identifying factual and legal defences, and determining the optimal response strategy.

Reply to Show Cause Notice

Drafting a comprehensive, well-structured reply to the SCN — addressing each demand with factual explanations, reconciliation data, ITC eligibility arguments, and legal precedents.

Personal Hearing Representation

Skilled representation at personal hearings before the adjudicating officer — presenting the taxpayer's case effectively, responding to queries, and submitting additional evidence where required.

Assessment Order Review

Reviewing the assessment order passed by the adjudicating officer — identifying errors in fact or law, calculating the effective demand, and advising on the best next step (payment, appeal, or both).

Section 62/63 Defence

Specialized defence in assessment of non-filers (Section 62) and best judgment assessments (Section 63) — including steps to reverse the assessment by filing returns and representations.

Interest & Penalty Mitigation

Advisory on reducing interest and penalty exposure through voluntary disclosure, timely payment of tax, and arguments on penalty waiver under Sections 73(5) and 74(5).