GST demand order passed without giving a personal hearing

First, check the facts

• Did you request a hearing in writing, for example in the DRC-06 reply?
• Was a hearing notice issued on the portal that you missed? Check View Additional Notices and Orders.
• Did the order discuss your written reply, or ignore it?
• Was the order passed before the reply date had expired?

Remedy 1: first appeal

An appeal in APL-01 lies within three months of communication of the order, with pre-deposit of 10 percent of the disputed tax plus any admitted amount. In the grounds, state the denial of hearing first, then the merits. Because the appellate authority under section 107 cannot remand a case back to the officer, it will decide the merits itself after hearing you, so present the full case.

Remedy 2: High Court writ

Where the breach of natural justice is clear, for example an order passed without any hearing despite a written request, businesses sometimes approach the High Court under Article 226. High Courts have in many cases set aside such orders and sent them back for fresh hearing. A writ involves cost and time, and courts may still ask why the appeal route was not used, so take advice on the facts.

Rectification is limited

Rectification under section 161 is for errors apparent on the face of the record. Denial of hearing is better raised in appeal, but if the order also contains an obvious error, such as a demand larger than the notice, file a rectification request as well while keeping the appeal deadline in view. Do not let the three months pass while waiting for a rectification decision.

Get it handled for you

Facing an order you disagree with? We draft and file the appeal with the pre-deposit and attend the hearing as your authorised representative. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.