Faridabad · GST · Appeals · Prosecution

GST and Tax Lawyer in Faridabad — Show Cause Notices, Demand Appeals, ITC Disputes, Searches and Prosecution

Last updated: 2 October 2026 · Reflects the BNS/BNSS, 2023 · By Advocate Manish Sharma · General legal information, not legal advice

In short: GST disputes for Faridabad businesses start with a show cause notice from the state or central GST office. The demand order is appealed to the Appellate Authority within three months with a 10% pre-deposit, and then to the GST Appellate Tribunal, while arrest and prosecution matters go to the criminal courts and the High Court. Advocate Manish Sharma handles notices, appeals, writs and prosecution from Chamber 363, Sector 12.

This page explains GST notices and their time limits, the appeal ladder and pre-deposits, input tax credit denial for a supplier's default, registration cancellation, bank attachment, searches, arrest and when to go to the High Court.

GST lawyer in Faridabad — what kind of notice have you received?

A show cause notice is a formal notice under Section 73, 74 or 74A of the CGST Act that proposes tax, interest and penalty and asks why they should not be demanded. Input tax credit is a credit for the GST paid on purchases, which a registered business sets off against the GST on its sales. A pre-deposit is a compulsory payment of part of the disputed tax before an appeal is heard. A demand order is an order that confirms the tax, interest and penalty after the reply and hearing.

Notice or action	Provision	Response
Scrutiny of returns (ASMT-10)	Section 61	Explain or pay the discrepancy within 30 days
Demand without fraud, up to FY 2023-24	Section 73	Reply with reconciliation; penalty is limited if paid early
Demand alleging fraud or suppression, up to FY 2023-24	Section 74	Reply on facts and on the allegation of intent
Any demand for FY 2024-25 onwards	Section 74A	One procedure; order within 42 months of the annual return due date
Blocking of electronic credit ledger	Rule 86A	Representation; writ if no reasons are recorded
Provisional attachment of a bank account	Section 83	Objection within 7 days; lapses after one year
Cancellation of registration	Section 29	Revocation application within 90 days under Section 30

How does a GST appeal move, and what must be deposited?

Appellate Authority: appeal within three months of the order, extendable by one month, with a pre-deposit of 10% of the disputed tax under Section 107.
GST Appellate Tribunal: appeal within three months of the appellate order, with a further pre-deposit of 10% under Section 112.
High Court: appeal on a substantial question of law under Section 117, or a writ petition in the Punjab & Haryana High Court where the order breaches natural justice, has no reasons, or is without jurisdiction.

A rectification application under Section 161 corrects an apparent error in the order within three months, and is often faster than an appeal.

What if credit is denied because the supplier did not pay?

Faridabad manufacturers often receive notices because a supplier did not file returns or pay tax. The defence is documentary: the tax invoice, proof of receipt of goods (e-way bill, transport records, gate entry), payment through the bank, and the supplier's GSTR-1 reflected in GSTR-2B. Where the supplier is found to be non-existent, the department alleges fake invoicing. A buyer who can prove genuine movement of goods and payment stands on much firmer ground.

Can GST officers arrest, and what protection is available?

Arrest under Section 69 is permitted only for the offences in Section 132, and offences involving tax above ₹5 crore are cognizable and non-bailable. In 2025, the Supreme Court held in Radhika Agarwal v. Union of India that arrest safeguards apply to GST and customs arrests, and that anticipatory bail is available. A summons under Section 70 must be answered; take documents, a written statement and, where needed, a lawyer's assistance.

Income-tax notices, reassessment and search matters are handled under the Income-tax Act, 2025 from 1 April 2026; the same principle applies: reply on the record within the time given. For company and contract disputes see the commercial and arbitration page.

How to choose an advocate for this matter in Faridabad

Enrolment: ask for the enrolment number and State Bar Council. Under Section 30 of the Advocates Act, 1961 an enrolled advocate may appear in any court in India.
Forum presence: check appearances before the court concerned on the eCourts portal.
Candour: a reliable advocate tells you the weak points of the file, not a promised result.
Written terms, stage by stage; costs are explained in the lawyer fees guide.

Rule 36 of the Bar Council of India Rules forbids any advocate from claiming to be the "best", "top" or "No. 1" in Faridabad. Those words in a search are best answered by the tests above.

First consultation — what to bring

The notice and any earlier correspondence, the GST returns for the period (GSTR-1, GSTR-3B, GSTR-2B, annual return), purchase and sales registers, invoices, e-way bills, bank statements, and any summons or panchnama.

Frequently asked questions

What is the time limit to file a GST appeal?

Three months from the order before the Appellate Authority under Section 107, extendable by one month, with a 10% pre-deposit of the disputed tax. A further appeal to the GST Appellate Tribunal is filed within three months with another 10% pre-deposit.

What can I do if my GST registration is cancelled?

Apply for revocation within 90 days of the cancellation order under Section 30 after filing the pending returns. If revocation is refused, appeal under Section 107 or, in a case of no hearing or no reasons, file a writ in the High Court.

Can GST officers arrest a Faridabad businessman?

Only for offences under Section 132. Offences involving tax above ₹5 crore are cognizable and non-bailable; in other cases an arrested person must be released on bail. Anticipatory bail is available, as the Supreme Court confirmed in 2025.

My supplier did not pay GST — will my credit be denied?

The department can deny credit, but a buyer who proves genuine receipt of goods, payment through the bank and a valid tax invoice has strong defences in reply and appeal.