Chartered Accountants in India, working with clients across Europe

+91 9819 000 511 clientdesk@savlagroup.in nainitsavla@savlagroup.in
Book a consultationBook a call
GST Adjudication Support: Replies and Hearings | NDSA
Adjudication · Hearings and orders

Your case, heard and decided.

After a show cause notice, the adjudicating officer hears you and passes an order. Under section 74A, both the notice and the order have time limits. Here they are.

Prepare my hearing WhatsApp us
42 monthsFor the notice
12 monthsFor the order
HearingYour right
Section 74A time limitsFor 2024-25 onwards
Within42 monthsShow cause noticeFrom the annual return due date
Within12 monthsOrderFrom the notice
Plus6 monthsExtensionIn some cases
BeforeOrderHearingOn request or if adverse
Within3 monthsAppealFrom the order

Earlier years follow the time limits in sections 73 and 74.

01 · At the hearing

What a good hearing covers.

Jurisdiction

Is the notice valid and in time?

CheckDates
CheckOfficer
CheckProcedure
Ask us about this
02 · How we prepare

Getting ready for adjudication.

  1. 1
    Review

    The notice and reply

    Gaps and new points.

  2. 2
    Prepare

    Written submissions

    Concise and organised.

  3. 3
    Attend

    The hearing

    As your representative.

  4. 4
    Follow

    Additional submissions

    If asked.

  5. 5
    Assess

    The order

    And the next step.

03 · Common myths

Adjudication myths.

Related services

More on demands.

Related pages.

Credit and refunds

Audits and assessments

Demands

Appeals

Wherever you live in Europe

Adjudication support across Europe.

We represent Indian entities of groups in every EU country, Switzerland and Norway.

BerlinMunichFrankfurtHamburgStuttgartAmsterdamRotterdamThe HagueEindhovenBrusselsAntwerpLuxembourgParisLyonToulouseDublinCorkStockholmGothenburgCopenhagenHelsinkiOsloZurichGenevaViennaMilanRomeMadridBarcelonaLisbonPortoWarsawKrakówPragueBudapestBucharestTallinnVilniusAthensValletta
04 · FAQs

Adjudication questions answered.

What is adjudication?
The process of deciding a show cause notice.
Is a hearing mandatory?
When requested or the order is adverse.
How many adjournments?
A limited number.
What is the time limit for the order?
12 months from the notice under 74A.
Can it be extended?
By up to six months.
What if the order is late?
It may be invalid.
Which form is the order?
DRC-07.
Can I appeal?
Within three months.
Do you attend hearings?
Yes.
How do we start?
Send us the notice and your reply.

Hearing coming up? Prepare properly.

Send us the notice and reply. We’ll prepare and appear.

Prepare my hearing +91 9819 000 511

General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.