Draft Replies to GST Notices — A Practitioner's Handbook (August 2026 Edition) (Ebook)

Instant download. PDF. Delivered to your email the moment your order is confirmed. Built specifically for Chartered Accountants, Advocates, GST Practitioners, Accountants, and Tax Teams. Designed to be opened mid-matter, not read cover to cover. Table of Contents PART I - Foundations of GST Notice Reply Drafting 1. GST Notice Architecture: Sections 73, 74, 74A and Rule 142 2. The 48-Hour SCN Triage 3. Anatomy of a Strong Reply 4. Why GST SCNs Become Legally Vulnerable 5. Natural Justice, RUDs, Cross-Examination and Personal Hearing 6. Adjournment and Representation by Authorised Representative 7. Master Generic Reply Format PART II - Input Tax Credit Disputes 8. ITC Reversal on Book Adjustments 9. ITC and Depreciation on Capital Goods 10. CSR Expenses Before 1 October 2023 11. ITC on Export of Exempt / Zero-Rated Supplies 12. Non-Payment to Supplier Within 180 Days 13. ITC on Mobile Phones Used for Business 14. Supplier Default / Tax Not Paid by Supplier 15. Housing Colony / Employee Facility Maintenance 16. ITC Where E-Invoice Is Allegedly Absent 17. Normal Manufacturing / Process Loss 18. Composition-to-Regular Dealer ITC Mismatch PART III - E-Way Bill, Detention and Movement of Goods 19. Detention for Misclassification 20. Wrong Route / Wrong Destination Allegation 21. Imported Goods and E-Way Bill Disputes 22. Detention for Alleged Undervaluation PART IV - Recovery, Interest and Bank Attachment 23. Cash Ledger Deposit but Liability Not Set-Off: Interest Demand 24. Provisional Bank Attachment: Core Objections 25. Attachment Without a Conventional SCN: How to Challenge 26. Bank Account Frozen Beyond One Year 27. Bank Account Frozen Despite Appeal / Statutory Pre-Deposit PART V - Special Notice Situations 28. Section 128A Interest and Penalty Waiver 29. TRAN-1 Verification Communications 30. DIN / RFN Validity of GST Communications 31. Fake Invoices / Non-Existent Supplier Allegations 32. Dual Jurisdiction / Parallel Proceedings 33. Ocean Freight RCM After Mohit Minerals 34. Revocation / Appeal Against Cancellation of Registration PART VI - Reusable Drafting Toolkit 35. Request for Relied-Upon Documents 36. Application for Adjournment 37. Request for Personal Hearing 38. Preliminary Jurisdiction Objection 39. Annexure Index and Reconciliation Format 40. Prayer Bank and Closing Clauses Reference & Toolkits Appendix A - Taxscan Source Articles (Page 74) Appendix B - Quick Reference Issue Matrix (Page 76) PART VII - Verified Source-Derived Model Reply Library (Page 77) PART VIII - Filing Toolkit, Annexure Packs and Editorial Controls (Page 191) PART IX - Practitioner Worksheets - Issue-by-Issue Filing Packs (Page 193) PART X - Case Law Digest & Verification Notes (Page 252) What is Inside Issue-Wise Defences: Clear legal arguments, statutory provisions, and strategic reply grounds for common GST notices. Procedural Objections: Procedural challenge frameworks, jurisdictional objections, and defense strategies. Evidence Checklists & Model Formats: Structured checklists and practical model draft formats for quick adaptation and submission. Choose Your Licence Licence Option Price (Incl. 18% GST) Coverage Single User ₹999 1 named reader (purchaser) Small Team ₹2,495 Up to 5 readers within the same organization Team ₹9,995 Up to 25 readers across firm offices Beyond 25 readers? Email support@shopscan.in for an institutional quote. Licence Terms & Policy Personalized Watermark: Every download is stamped on every page with the buyer's name, email, and order number. Permissions: Store on licensed devices, print for personal use, and quote short extracts with attribution. Restrictions: No sharing on drives/groups, no reselling, and no removal of watermark stamps. Refunds: Sales are final once downloaded. Cancellations allowed within 7 days if link is unused.