GST Personal Hearing: Protecting Your Defence
Updated: 3 days ago
A GST demand should be tested on both the evidence and the procedure used to decide it. Section 75(4) of the CGST Act requires an opportunity of hearing where a written request is received or an adverse decision is contemplated. A well-prepared hearing record helps the taxpayer explain the dispute and enables a later reviewer to see what was actually considered.
This guide concerns tax-determination proceedings and the safeguards in section 75. It does not assume that every GST communication or special proceeding follows an identical route. Check the provision, tax period and stage before choosing a response.
What a meaningful hearing record contains
Start with the notice, annexures, reply, hearing communication and proof of filing. Identify which issues remain disputed after reconciliation. A hearing should not become a reading of the entire accounts ledger; organise it around the specific allegation, supporting document and requested finding.
Record the GSTIN, tax period, notice number and issuing authority.
Preserve the complete notice and relied-upon documents.
Reconcile the proposed tax, interest and penalty separately.
Link each factual proposition to an indexed document.
Make a clear written request for a hearing and retain acknowledgement.
Primary law: CGST Act, section 75(4)–(7): https://www.indiacode.nic.in/indiacode/bitstream/123456789/15689/1/A2017-12.pdf
Requesting time without losing control of the case
Section 75(5) permits adjournment where sufficient cause is shown, with reasons recorded, and limits such adjournments to three during the proceedings. It does not give an unconditional entitlement to three postponements.
If a document is unavailable or a hearing date creates a genuine difficulty, explain the reason, specify the material needed and request an achievable alternative date. Keep evidence of the request. Unless a revised schedule is confirmed, do not assume that sending a request has postponed the hearing.
Prepare a short issue matrix
For an ITC dispute, separate receipt of supplies, invoice evidence, supplier reporting, payment conditions and reversal issues. For an output-tax mismatch, distinguish timing, credit notes, amendments and genuine omissions. These are factual review categories, not automatic legal answers.
A useful matrix has five columns: allegation; disputed amount; taxpayer's explanation; document reference; relief requested. Where an amount is admitted, isolate it from the contested balance and take advice on the consequences of payment before using a portal payment option.
Related practical guide: https://www.pgtandassociates.com/post/gst-show-cause-notice-appeal-litigation-guide
Practice guide for professionals
For a structured reference on replying to GST notices, demand orders and appeals, see the GST Notices, Demands & Appeals Practical Guide (PDF, ₹299).
Read the order against the notice and reply
Section 75(6) requires the order to set out the relevant facts and the basis of the decision. Section 75(7) restricts the confirmed demand to the amount and grounds specified in the notice. Check whether the order addresses the material submissions and explains its computation.
An adverse result alone does not establish a procedural defect. Identify the specific omission, its supporting record and why it mattered. For example, distinguish an unanswered material reconciliation from a submission that was considered and rejected with reasons.
If the hearing was denied or ineffective
Preserve the chronology immediately: service, written request, reply, scheduled dates, attendance, adjournment applications and order. Obtain advice on the appropriate statutory appeal or other remedy, limitation and recovery position.
A procedural objection does not automatically cancel the tax liability, extend an appeal deadline or guarantee a fresh hearing. A general request for reconsideration should not replace a properly assessed remedy within time. The correct forum and relief depend on the actual order and applicable law.
Frequently asked questions
Is a hearing request useful even where an adverse decision is contemplated?
Yes. A specific written request creates a clear record. Section 75(4) separately recognises the adverse-decision situation; the request is a practical safeguard, not the only statutory trigger.
Can a taxpayer obtain three adjournments automatically?
No. Sufficient cause and recorded reasons matter. The provision sets a maximum, not an automatic allowance.
Does a hearing defect guarantee that the demand disappears?
No. The remedy and its consequences depend on the facts and law. A matter may require reconsideration rather than a final decision eliminating the underlying liability.
Why discuss your case with PGT & Associates?
Bring the complete notice, reply, order, reconciliations and filing acknowledgements. A scoped review can identify the disputed issues, organise accounting evidence and help plan the next procedural step. Ask PGT & Associates about the appropriate engagement and representation arrangements; no litigation outcome is assured.
Contact the firm: https://www.pgtandassociates.com/contactus
Reviewed for publication on 17 October 2026. General professional information; an individual case requires examination of its records and applicable law.
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The free AY 2026–27 Form 3CD checklist helps organise tax-audit preparation and is available through a no-payment request form.
The ₹300 Advanced AY 2026–27 Form 3CD toolkit includes 51 clause workspaces, Excel working papers, statutory guides and client PBC templates to organise clause-wise audit documentation. Request it through the order-enquiry form.
The free AY 2026–27 Form 3CD checklist helps organise tax-audit preparation and is available through a no-payment request form.
Download Free Form 3CD Checklist: https://tally.so/r/rj4Dbl
The ₹300 Advanced AY 2026–27 Form 3CD toolkit includes 51 clause workspaces, Excel working papers, statutory guides and client PBC templates to organise clause-wise audit documentation. Request it through the order-enquiry form.
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Related reading
GST on Directors’ Personal Guarantees: Zero Valuation and When Facts Matter
August 2025 GST and TDS Compliance: A Retrospective Review Guide
GSTAT Procedure Rules 2025: What Every Taxpayer Must Know Before Filing a GST Appeal
GST Dispute Resolution in India 2026: Section 107 Appeals, GSTAT & Pre-Deposit
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