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Q & A Relating To Show Cause Notice & Appeals Under GST Law


“No man ever reached to excellence in any one art or profession without having passed through the slow painful process of study and preparation.” – [Horace – Ancient Greek Poet, 65 BC- 8 BC]

Pre- Notice Consultation

Sr. No. Name of Participant Question Speaker’s Response
1 Kunal Desai What would be the situation if DRC-01A is not issued by the proper officer after “may communicate” substituted? and shall we challenge discretionary power of office with WP in High Court? “May” denotes discretion vested in the officer. The challenge to HC can always lie but it’s a difficult task.
2 Sandesh S Kutnikar 142(1A) does not say may communicate. It says under 73(1) 0r 74(1), as the case may be, communicate. In my humble view, it is still mandatory to issue DRC-01A prior to SCN The provision is not properly read. The earlier word “shall” is replaced by “may”.
3 Dwarakesh S Can statement in Form DRC-1A be challenged? HC’s door is always open but not advisable.
4 Vikash Mittal Can’t we take the grounds taken in the pre-SCN consultation in reply to, SCN? Will it be barred? If no then what are the harms of participating in such a consultation process? Grounds earlier taken can always be taken but will it serve any purpose?
5 Manmohan Bajaj Can we choose to reply to DRC-01A by saying liability not acceptable without giving any reasons for the same? Yes
6 Madhavan Narasimhan is department required to pre-consult with the assessee before the issue of show cause notice Amended provision makes it discretionary

Show Cause Notice

Sr. No. Name of Participant Question Speaker’s Response
1 Prakash Mirchandani How to related or points to take care for the cases to be quoted in support for points mentioned in our reply to SCN Read the judgements carefully before relying on it and do not go by Headnotes.
2 DEEPAK GADGIL what will be the status of notice issued Without Din At worst, irregular but can be challenged as invalid on the basis of the Board’s Circular
3 Ambesh Biyani Can the reply to the notice be shared with us.? ??
4 Aditya Khandelwal Can commissioner (Appeals) take fresh contention and pass adverse appeal order if such contentions were not present in SCN of Adjudicating Authority? No. See, SC in Hindustan Polymer’s case and other judgements in my Presentation.
5 Anil Kumar Agrawala Who can issue SCN -whether Proper Officer or Adjudicating Authority? Proper Officer who generally acts “Adjudicating Authority‟ also.
6 Kartik Solanki Issue An SCN Demanding Service Tax On Difference Between P&L Account Of The Entire Entity Vs All The Returns Filed? Can One Fight The Whole Matter Only On The Basis On The Jurisdictional Issue? jurisdiction ground at the Departmental level. This ground should be taken only as “Preliminary objection/ground‟

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Q & A Relating To Show Cause Notice & Appeals Under GST Law


Profile photo of Advocate Shailesh Sheth Advocate Shailesh Sheth

Qualifications:  B.Com.LLB Background:  Shailesh has over 30 years’ experience in Consulting, Advisory and Litigation practice in the field of Indirect Tax Laws that include Central Excise, Service Tax, Customs, State VAT Laws, CST & GST.  Shailesh is also one of the Partners in a legal firm, namely, M/s. RVS LEGAL having its base in Chennai, Bangalore and Mumbai. Mr. V. Raghuraman, Advocate, Bangalore and Mr. K. Vaitheeswaran, Advocate, Chennai are two other Partners in the firm. This boutique firm specialises in Indirect Taxation, Direct Tax, International Taxation, Arbitration, Corporate Laws (including IBC), Drafting/Vetting of Commercial Contracts, amongst other fields. Representative Industry Experience:  Shailesh has dealt extensively in the areas of Central Excise, Service Tax, Customs, GST and CST/VAT across the entire trade and industry spectrum consisting of Manufacturing, Service Sector and Distributive Trade representing diverse sectors Public Profile:  Shailesh has been a regular faculty at various professional bodies as well as Trade and Industry Forums on his chosen field. He has already delivered more than 90 lectures since April, 2017 on various aspects of GST all over India.  Shailesh is a regular columnist in ‘Vyapar’- a Bi-weekly Business Newspaper of Janmabhoomi Group – on Service Tax, Central Excise & GST and has also contributed number of articles to various magazines as well as Taxation Websites like TIOL, etc. Membership/Association with professional/trade/industry bodies: Besides professional bodies like Chamber of Tax Consultants and AIFTP, Shailesh is also associated with various trade/industry bodies including Indian Merchants’ Chamber (Indirect Tax Committee), ITAMMA, IDMA, AIRIA, BSE Brokers’ Forum, Builders Association of India (BAI), NAREDCO, Brihanmumbai Developers Association (BDA) & other bodies guiding them in the field of Indirect Tax.

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