Practice Brief • Goods & Services Tax (GST)
GST Departmental Audits & DRC-01 Notice Defense
Defense against DRC-01 notices, Section 73/74 demands, audit objections under Section 65, and appeals.
Turnaround: Immediate notice review within 24 hours
Practice Lead: CA. R.A. Dhoot & GST Litigation Cell
Practice Methodology & Regulatory Scope
GST departmental audits by State and Central authorities are increasingly data-driven. We provide seasoned legal and statutory representation to defend against allegations of fraudulent ITC, fake invoicing, classification disputes, and inverted duty structures.
Governing Statutory Acts & Guidelines
Section 73 & 74 of CGST Act
Section 65 (Departmental Audit)
Section 107 (Appeals to Appellate Authority)
GSTAT Rules
Tangible Client Deliverables
1
Comprehensive factual and legal replies to DRC-01 and DRC-01A show cause notices2
Representation during Section 65 GST departmental audits and summons3
Preparation of Appeals in Form GST APL-01 before Commissioner (Appeals)4
Filing stay petitions against arbitrary bank account attachments (Rule 159)5
Representation before DGGI (Directorate General of GST Intelligence)Measurable Enterprise Safeguards
Prevention of illegal coercive tax recovery during inquiry stages
Quashing of unconstitutional penalties under Section 122/132
Pre-deposit mitigation and strategic dispute settlement
Statutory Practice FAQs
Q: What is the timeline for replying to a GST Show Cause Notice in Form DRC-01?
A: Standard statutory replies must be submitted within 30 days of service. However, requesting an interim extension and inspecting departmental working papers is crucial before filing final submissions.
Partner Consultation
Engage Practice Partner
Schedule an in-person chambers discussion or encrypted virtual conference with our senior practice leader.
Designated Partner Lead:
CA. R.A. Dhoot & GST Litigation Cell
ICAI Fellow Chartered Accountant
Strict client confidentiality maintained under ICAI Code of Ethics.