GST Assessment Proceedings in India

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

GST assessment proceedings arise when tax authorities determine that a taxpayer has under-paid tax, wrongly claimed ITC, or failed to file returns. Section 73 covers non-fraud cases and Section 74 covers cases involving fraud, wilful misstatement, or suppression of facts. These proceedings can result in significant tax demands, interest, and penalties — making expert, timely defence critical. Nainit Savla & Associates provides comprehensive GST assessment defence services from the notice stage through adjudication and appeals.

Our Services

SCN Analysis

Detailed analysis of the Show Cause Notice (DRC-01) — understanding the basis of demand, computing the proposed tax and penalty, identifying factual and legal defences, and formulating 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, procedural objections, 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 documentary evidence where required.

Assessment Order Review

Reviewing draft and final assessment orders for errors in fact or law, computing the effective demand, and advising on the most appropriate next step — DRP, CIT(A), GSTAT, or voluntary payment.

Section 62/63 Defence

Specialised defence in assessment of non-filers under Section 62 and best judgment assessments under Section 63 — including using the 30-day return filing window to reverse Section 62 assessments.

Penalty & Interest Mitigation

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

Who We Help

Businesses receiving GST show cause notices under Sections 73 or 74
Non-filers being assessed under Section 62 of the CGST Act
Companies under best judgment assessment under Section 63
Businesses with significant additional tax demands from GST officers
Any GST registrant with pending or completed assessment proceedings

Why Choose Nainit Savla & Associates?

At Nainit Savla & Associates, we provide expert defence across all types of GST assessment proceedings. Our team combines deep knowledge of GST law with strong drafting and advocacy skills — giving our clients the best possible chance of a favourable assessment outcome and minimising their tax and penalty exposure.

Frequently Asked Questions

What is the difference between Section 73 and Section 74 GST assessments? +

Section 73 applies to cases of short-payment or wrong ITC due to reasons other than fraud, wilful misstatement, or suppression — i.e., inadvertent errors. The limitation period is 3 years, and the penalty is 10% of the tax (minimum Rs 10,000). Section 74 applies to cases involving fraud, wilful misstatement, or suppression of facts to evade tax. The limitation period is 5 years and the penalty is 100% of the tax (minimum Rs 10,000). Section 74 is significantly more serious and requires a more robust defence strategy.

Can I avoid a formal assessment by paying the tax voluntarily? +

Yes. Under Sections 73(5) and 74(5), if the taxpayer pays the tax, interest, and the applicable reduced penalty before the SCN is issued, the proceedings are concluded without a formal assessment order. Under Section 73(8), if payment is made after the SCN but before the assessment order, the penalty is reduced to 25%. This voluntary payment option can be cost-effective when the tax demand is largely correct and the penalty savings from early payment are significant.

What is the time limit for the GST officer to pass an assessment order? +

Under Section 73, the assessment order must be passed within 3 years from the due date of filing the annual return for the relevant financial year. Under Section 74, the limit is 5 years. For Section 62 (non-filer assessment), there is no specific limitation period. If the taxpayer files the outstanding return within 30 days of a Section 62 assessment order, the assessment order is deemed to be withdrawn — an important provision that can be used to undo best-judgment assessments.

Facing GST Assessment Proceedings? Get Expert Defence.

SCN analysis, reply drafting, personal hearing representation, and assessment order review — comprehensive GST assessment defence.