Overview
GST disputes cluster into a few recurring battles: show-cause notices under Sections 73/74 demanding tax with interest and penalty, input tax credit denied because a supplier didn't pay or file (the 16(2)(c) problem — punishing you for another's default), registration suspended or cancelled for filing lapses or 'non-existent premises' reports, and mismatch notices between GSTR-1, 3B and 2B. Each has a structured reply-and-hearing process where documentation wins, and cancellations have revocation windows that expire fast. For a business, a frozen GSTIN is a stopped business — these matters are urgent by nature.
Key Provisions — CGST Act, 2017
- Section 73 (non-fraud) and 74 (fraud) demands: reply to the SCN, personal hearing, and appealable orders — with lower penalties for early payment in genuine cases.
- ITC under Section 16 — buyer-side documentation (invoice, receipt, payment within 180 days) defends most credit denials; supplier-default denials are contestable.
- Registration cancellation (Section 29): revocation applications within 90 days; suspension takes effect immediately, so speed matters.
- Detention of goods in transit (Section 129) has a bond-and-bank-guarantee release route while the dispute runs.
What You Can Get
How We Handle It
Notice & Ledger Review
The SCN, your returns, and the electronic ledgers — the real exposure computed.
Reply & Hearing
Written reply with reconciliations; representation at the personal hearing.
Order Review
Rectification or appeal strategy on an adverse order.
Restore & Prevent
GSTIN/ITC restored — and the compliance gap that caused it closed.
Frequently Asked Questions
My supplier vanished without paying GST and now MY credit is denied — how is that fair?
It often isn't, and courts have repeatedly read down mechanical denials where the buyer paid, holds documents, and dealt bona fide. A documented reply contesting the 16(2)(c) demand is the standard defence.
My GST registration was cancelled for not filing during a bad patch — is my business over?
No — file the pending returns and apply for revocation within the window. Even beyond it, appeal and writ routes have revived registrations. But every week of delay compounds it.
Legal Connect connects you with independent tax advocates; we are not a law firm and this page is general information, not legal or tax advice. Notice deadlines are short — call +91 22 6555 3444 early.