GST Litigation · Panaji, Goa
Robust handling of GST demands and show cause notices in Goa under Sections 73, 74 and the new Section 74A — a forensic Form DRC-06 reply to your DRC-01 notice that closes the demand or limits it before it is confirmed in Form DRC-07.
Overview
A GST demand usually begins with a pre-notice intimation in Form DRC-01A, followed by a show cause notice in Form DRC-01. You reply in Form DRC-06; if the officer is satisfied the matter is dropped in DRC-05, and if not, a demand order is passed in Form DRC-07.
For periods up to FY 2023-24, demands run under Section 73 (non-fraud) or Section 74 (fraud); from FY 2024-25 the new Section 74A applies a common 42-month timeline. The reply is decisive — a well-drafted DRC-06 can close a notice, while a weak one can convert a mismatch into a confirmed demand with full penalty. We also secure the reduced-penalty windows where paying early makes sense.
What's covered
Forensic defence of every GST show cause notice.
Get a fixed-fee quote →Replying to the pre-SCN intimation to settle or narrow the demand early.
Reading the DRC-01 forensically — ITC mismatch, turnover gap or refund.
A detailed, evidence-backed reply contesting each ground of demand.
Handling the new unified FY 2024-25 regime and its 42-month limit.
Using the reduced-penalty windows where early payment is advisable.
Checking whether the notice or order is time-barred under the Act.
Our process
We identify the exact grounds and section invoked.
We gather evidence and check limitation and jurisdiction.
We submit a point-by-point reply and seek a personal hearing.
We push for dropping in DRC-05 or prepare to appeal DRC-07.
Frequently asked questions
Section 73 covers demands without fraud and Section 74 covers demands involving fraud, suppression or wilful misstatement, both for periods up to FY 2023-24. From FY 2024-25, the new Section 74A applies a common time limit to both, while the fraud charge still drives the penalty. We identify which applies before replying.
Form DRC-01A is a pre-notice intimation that gives you a chance to pay or explain before a formal notice. Form DRC-01 is the show cause notice itself, setting out the alleged tax, interest and penalty. We respond to both to resolve the demand as early as possible.
You reply in Form DRC-06 within the time stated in the notice, addressing each allegation with documents and legal grounds, and you can request a personal hearing. We draft the reply, attach the evidence and represent you at the hearing.
Under Section 74A, for FY 2024-25 onwards the show cause notice must generally be issued within 42 months from the due date of the relevant annual return, and the order within twelve months of the notice. We check these limits, because a time-barred demand is not enforceable.
Often yes. The law provides reduced penalties where the tax and interest are paid within specified windows after the intimation, notice or order. We compute the cost of each option so you can decide whether early payment or contest is better.
If a demand is confirmed in Form DRC-07 and you disagree, you can file a first appeal under Section 107 within three months, subject to a pre-deposit. We prepare and file that appeal and carry it forward to the Tribunal if needed.
Book a free consultation and share your DRC-01A or DRC-01 notice. We analyse the grounds, draft a strong DRC-06 reply and represent you through to closure or appeal, on a transparent fee.
Related services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll dissect the notice and file a forensic DRC-06 reply that protects your position — no obligation.