GST notices: DRC-01, ASMT-10 and indirect-tax exposure

GST notice practice, spanning DRC-01 and DRC-01A show-cause proceedings, ASMT-10 scrutiny observations, audit paras and ITC mismatch demands, now generates as much urgent drafting work for CA firms as income-tax scrutiny. The reply architecture matters: admitted versus disputed tax, limitation under sections 73 and 74, and the evidentiary reconciliations that close an observation before it becomes a demand.

This is the newest shelf in the library and it is being stocked now: the bench is reviewing the DRC-01/DRC-01A rulings practitioners cite most, the ASMT-10 closure orders that stop an observation becoming a demand, and the limitation line between sections 73 and 74. The first case notes land here as each review completes.

New GST rulings and reply-format notes are added weekly; the matching service desk is already live and drafts DRC-01/01A replies, ASMT-10 responses and audit-para submissions on your letterhead.