DRC-07 is the prescribed summary of an order under Rule 142 of the GST Rules. It should be read together with the underlying adjudication order.

GST Law and Proceedings in Patna

Q: Is 31 July 2026 still the deadline for filing every GSTAT appeal?

No. 31 July 2026 was the extended transitional deadline for a prescribed class of GSTAT appeals and has already passed. Current limitation should be calculated under Section 112 and the applicable notifications for the particular order.

What is covered under GST Law and Proceedings in Patna?

GST is not limited to return filing and tax payment. Once a compliance discrepancy, investigation, registration issue, input tax credit dispute, classification question, alleged short payment or other issue arises, a taxpayer enters a statutory proceeding. That is the scope of GST Law and Proceedings in Patna.

A GST proceeding can therefore include:

Scrutiny of returns under Section 61
Requests for information or documents
Summons or investigation under Section 70
Inspection, search or seizure under Section 67
Show-cause proceedings under Sections 73, 74 or 74A
Determination of tax, interest or penalty
Best-judgment assessment under Sections 62 or 63
Summary assessment under Section 64
Departmental audit under Section 65
Registration cancellation or revocation
Detention or confiscation under Sections 129 and 130
Refund proceedings
Recovery under Section 79
Provisional attachment under Section 83
Rectification under Section 161
First appeal under Section 107
Revision under Section 108
Appeal before the Goods and Services Tax Appellate Tribunal
In an appropriate case, proceedings before the High Court

The starting point

GST Law and Proceedings in Patna cannot safely be determined from the amount demanded alone. The first documents to identify are the notice or order, the statutory provision, the tax period, the date of communication and the authority that issued it.

Which GST law applies in Bihar for GST Law and Proceedings in Patna?

For taxpayers in Bihar, the GST Law and Proceedings in Patna framework may involve the Central Goods and Services Tax Act, 2017, the Bihar Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act where relevant, and the corresponding Rules, notifications and circulars.

CGST and BGST provisions frequently operate in parallel for intra-State supplies, but the actual proceeding under GST Law and Proceedings in Patna must still be read against the enactment and authority stated in the notice or order.

The Central statutory text is published by CBIC; Bihar maintains its State GST enactment through the Commercial Taxes Department. Because GST law is amended regularly, relying on an old bare Act or an old online article can produce an incorrect conclusion when dealing with GST Law and Proceedings in Patna.

Law checked: 5 October 2026.

Understanding the GST proceeding before responding

In GST Law and Proceedings in Patna, a taxpayer should distinguish between a notice, an order and a recovery action.

Notice

A notice normally calls upon the taxpayer to explain, provide documents or show cause. It does not automatically mean that the proposed liability has become final.

Adjudication Order

An adjudication order determines issues after the applicable statutory procedure. It can create consequences including a tax, interest or penalty demand and may trigger an appellate limitation period.

Recovery or Attachment

A recovery communication or attachment involves a different statutory stage and must be examined separately from the adjudication stage of GST Law and Proceedings in Patna.

This distinction matters because an appeal ordinarily lies against a decision or order contemplated by the statute — not merely because a taxpayer disagrees with every communication received from the department.

Scrutiny of returns under Section 61 — ASMT-10, ASMT-11, ASMT-12

Section 61 of the CGST and BGST Acts allows a proper officer to scrutinise a return and, where a discrepancy is found, issue a notice in Form GST ASMT-10. This is the formal entry point for a large number of matters under GST Law and Proceedings in Patna.

What ASMT-10 is — and what it is not

An ASMT-10 is not a demand order. It is a notice quantifying prima facie discrepancies in tax, interest or other amounts payable, and inviting an explanation. The registered person is ordinarily required to respond within 30 days, or such further time as the proper officer may allow.

Typical triggers for ASMT-10 in GST Law and Proceedings in Patna

Excess input tax credit claimed in GSTR-3B compared with GSTR-2A or GSTR-2B
Less tax paid in GSTR-3B than the liability disclosed in GSTR-1 or GSTR-1A
Late filing fees not paid, or paid short
Ineligible ITC claimed on blocked or exempt-related invoices
ITC claimed where the supplier has not filed GSTR-3B and tax has not reached the government
Non-reversal or short reversal of ITC on exempt supplies under Rule 42 or Rule 43
E-invoice or e-way bill data not reconciled with reported turnover

The three forms in sequence

Step 1

ASMT-10

Notice intimating discrepancies. Not a demand.

Step 2

ASMT-11

Reply by the registered person, with or without payment through DRC-03.

Step 3

ASMT-12

Closure order if the explanation is accepted. No demand, no penalty.

If the reply is not satisfactory, or no reply is filed, the proper officer may proceed to a departmental audit under Section 65, an inspection or search under Section 67, or the determination of tax under Sections 73, 74 or 74A — all within the broader framework of GST Law and Proceedings in Patna.

Practical point

An ASMT-10 is best answered ground by ground with a reconciliation, not with a generic submission. A structured reply frequently closes the matter at ASMT-12 stage and avoids escalation into a full demand proceeding in GST Law and Proceedings in Patna.

Best-judgment and summary assessment under GST Law and Proceedings in Patna

Not every assessment begins with a scrutiny notice. Three separate provisions allow the department to assess a taxpayer without the ordinary show-cause route.

Section 62 — Assessment of non-filers

Where a registered person fails to furnish a return even after a notice under Section 46, the proper officer may proceed to assess the tax liability to the best of his judgment. The order is issued in Form GST ASMT-13, with a summary uploaded in Form GST DRC-07.

Section 63 — Assessment of unregistered persons

Where a taxable person liable to be registered has failed to obtain registration, the proper officer may issue a notice in Form GST ASMT-14, stating the grounds on which a best-judgment assessment is proposed, and serve a summary in Form GST DRC-01.

Section 64 — Summary assessment in special cases

Where the proper officer has evidence that a delay in assessing a person would prejudice the interest of revenue, a summary assessment may be made with the prior approval of the Additional Commissioner or Joint Commissioner. This is an exceptional power, exercised with an ASMT-15 order and a DRC-07 summary.

Why this matters for Patna taxpayers

Under GST Law and Proceedings in Patna, a best-judgment or summary assessment may be made without a full hearing. A taxpayer who first learns of the liability from a DRC-07 summary or a recovery notice should still verify the underlying order, the notice issued, and whether the statutory procedure was followed.

Departmental audit under Section 65

Under Section 65, the Commissioner or an authorised officer may audit a registered person. The process generally begins with a notice in Form GST ADT-01, and the registered person is ordinarily given at least 15 days' notice before the audit commences.

The audit is to be completed within three months from the date of commencement.
The Commissioner may, for reasons in writing, extend it by a further period not exceeding six months.
On completion, the audit findings are communicated in Form GST ADT-02.

A departmental audit is a compliance review, not a demand proceeding. However, audit findings frequently form the basis for a subsequent show-cause notice under Sections 73, 74 or 74A — a common sequence in GST Law and Proceedings in Patna. A taxpayer should therefore engage with the audit at the document and reconciliation stage rather than waiting for the demand notice.

Demand proceedings in GST Law and Proceedings in Patna: Sections 73, 74 and 74A

This area underwent an important statutory change that many older guides have not yet captured.

Proceedings for periods up to FY 2023-24

For tax periods up to financial year 2023-24, Sections 73 and 74 continue to be relevant.

Section 73 — for specified tax, refund and input tax credit situations where the case is other than one involving fraud, wilful misstatement or suppression of facts to evade tax.
Section 74 — where fraud, wilful misstatement or suppression to evade tax is alleged.

The distinction can materially affect procedure and consequences and should therefore be examined from the notice itself rather than assumed from the amount involved.

Proceedings from FY 2024-25 onward

For FY 2024-25 onward, Section 74A introduced a common statutory framework for determination of tax not paid or short paid, erroneous refund, or input tax credit wrongly availed or utilised.

Section 74A was inserted through the Finance (No. 2) Act, 2024 and brought into the statutory framework from 1 November 2024. The provision expressly concerns FY 2024-25 onward.

Timelines under Section 74A

Show-cause notice ordinarily within 42 months from the due date of furnishing the annual return for the relevant financial year, or from the date of the erroneous refund.
The adjudication order is ordinarily to be issued within 12 months from the date of issue of the show-cause notice.
Where a notice is issued under Section 74 and the appellate or revisional authority concludes that fraud is not established, the matter may be re-determined as if the notice had been issued under Section 73, and Section 75(3) requires the re-determination order within two years from the date of communication of the direction.

Important caution

A 2026 guide on GST Law and Proceedings in Patna should not state simply that "all non-fraud demands are under Section 73 and fraud demands under Section 74." The financial year involved must first be identified.

Which demand provision applies?
Tax Period	Governing Provision	Nature of Case
Up to FY 2023-24	Section 73	Non-fraud — no fraud, wilful misstatement or suppression alleged
Up to FY 2023-24	Section 74	Fraud, wilful misstatement or suppression to evade tax alleged
FY 2024-25 onward	Section 74A	Common framework — tax short paid, not paid, erroneous refund, ITC wrongly availed or utilised

Section 128A — Conditional waiver of interest and penalty

One of the most consequential provisions for older GST demands is Section 128A, inserted by the Finance (No. 2) Act, 2024 with effect from 1 November 2024. It provides a conditional waiver of interest and penalty in relation to demands raised under Section 73 for specified tax periods — a significant option within GST Law and Proceedings in Patna.

Which periods and demands are covered

The provision covers the period from 1 July 2017 to 31 March 2020, i.e. FY 2017-18, FY 2018-19 and FY 2019-20.
Only demands under Section 73 (non-fraud) are eligible.
Demands involving fraud, wilful misstatement or suppression under Section 74 are excluded.
Erroneous refund claims are excluded.
Late fees under Section 47 are not waived.

What the taxpayer must do

Pay the full amount of tax demanded under the notice, statement or order on or before the notified date (originally 31 March 2025).
File an application in Form GST SPL-01 or Form GST SPL-02, as applicable.
The application was originally to be filed within three months from the notified date, i.e. by 30 June 2025.

Judicial development

The Karnataka High Court has held that the three-month time limit for filing an application under Section 128A is directory and not mandatory, meaning delay alone may not defeat a waiver claim where the substantive conditions are satisfied. This is a significant development for Patna taxpayers who missed the original application window in GST Law and Proceedings in Patna.

Practical relevance for Patna taxpayers

A taxpayer who received a Section 73 demand for FY 2017-18, 2018-19 or 2019-20 should examine whether the Section 128A waiver is still available. Where the demand includes amounts denied solely on account of Section 16(4), the retrospective insertion of Sections 16(5) and 16(6) may further reduce the payable amount. The interaction between Section 128A and the ITC amendments is technical and should be examined on the facts.

Common GST documents and forms in GST Law and Proceedings in Patna

The form number often indicates the procedural stage, but the form should always be read together with the underlying notice or order.

GST forms and what they actually mean
Form	Function	Important Qualification
ASMT-10	Scrutiny notice under Section 61	Not a demand order. Reply in ASMT-11 within 30 days.
ASMT-11	Reply to scrutiny notice	Ground-by-ground explanation, with or without DRC-03 payment
ASMT-12	Closure of scrutiny	Issued if explanation accepted. No demand, no penalty.
ASMT-13	Order under Section 62 (non-filers)	Best-judgment assessment. Summary in DRC-07.
ASMT-14	Notice under Section 63 (unregistered persons)	Best-judgment assessment proposal. Summary in DRC-01.
ADT-01	Departmental audit notice under Section 65	At least 15 days before commencement
ADT-02	Audit findings	Communicated on completion of audit
DRC-01	Summary of show-cause notice	Read the complete SCN and relied-upon material, not merely the summary
DRC-07	Summary of adjudication order	The underlying speaking order is legally important
DRC-22	Order of provisional attachment under Section 83	Objection in DRC-22A under Rule 159(5)
APL-01	Appeal to the First Appellate Authority	Section 107 limitation and pre-deposit requirements
APL-05	Appeal to GSTAT	Section 112 limitation and pre-deposit requirements
SPL-01 / SPL-02	Application for waiver under Section 128A	Full tax payment required by notified date

CBIC's Rules identify GST APL-01 as the form for an appeal to the Appellate Authority and APL-05 for an appeal before GSTAT. Forms and portal workflows are amendable — before filing in GST Law and Proceedings in Patna, the current Rule, portal functionality and relevant notification should be checked.

Registration cancellation and revocation under GST Law and Proceedings in Patna

Cancellation of GST registration can affect the ability of a business to issue tax invoices and operate normally under GST.

A registration matter under GST Law and Proceedings in Patna should be analysed by separating:

The show-cause notice
The stated ground for cancellation
The period for reply
Any suspension
The cancellation order
The effective date of cancellation
Pending returns and liabilities
Whether revocation, appeal or another remedy is legally available

Retrospective cancellation and its downstream effect

Section 29(2) permits cancellation where the registered person is non-existent, not conducting business from the declared place, not filing returns, issuing invoices without supply, or has obtained registration by fraud. In practice, retrospective cancellation is sometimes used to deny input tax credit to recipients who purchased from the cancelled supplier.

High Courts have drawn a line. The Calcutta High Court and the Himachal Pradesh High Court have held that ITC cannot be denied to a bona fide buyer merely because the supplier's registration was cancelled retrospectively, where the buyer produces invoices, e-way bills, transport documents and bank records, and there is no allegation of collusion.

A taxpayer should not assume that every cancellation can simply be "revoked." The appropriate remedy under GST Law and Proceedings in Patna depends on who sought the cancellation, the statutory ground, compliance status and procedural history.

Summons, inspection, search and investigation

Investigation proceedings should be treated differently from routine return reconciliation within GST Law and Proceedings in Patna.

When a summons or investigation communication is received, the recipient should determine:

The issuing authority
The statutory provision
Who has been summoned
What records have been requested
The period covered
Whether original documents, copies or electronic records are sought

Records should be preserved. Statements, documentary production and electronic evidence may later become relevant to adjudication or other proceedings.

A person should not ignore a lawful summons merely because no demand notice has yet been issued. At the same time, receipt of a summons does not by itself determine tax liability or establish the allegations under investigation.

Supplier and recipient in ITC mismatch proceedings

A recurring issue in GST Law and Proceedings in Patna is the mismatch between the input tax credit claimed by a recipient in GSTR-3B and the credit reflected in GSTR-2A or GSTR-2B. In many cases, the department issues a show-cause notice to the recipient without first examining the supplier.

The Kerala High Court has held that the department cannot proceed against a recipient for an ITC mismatch without first initiating proceedings against the supplier. The Calcutta High Court has taken a similar view. CBIC Circular No. 183/15/2022-GST dated 27 December 2022 prescribes a reconciliation procedure for differences between GSTR-3B and GSTR-2A for FY 2017-18 and FY 2018-19.

For a recipient in Patna or elsewhere in Bihar, this means the reply to an ITC mismatch notice should typically address:

Whether the supplier has reported the invoice and paid tax
Whether the supplier has been proceeded against
Whether the procedure under Circular 183/2022 has been followed
Whether the recipient holds the documents required under Section 16(2)

Recovery and provisional attachment

Recovery proceedings under Section 79 are not identical to adjudication. This is one of the most frequently misunderstood stages of GST Law and Proceedings in Patna.

Before determining the available response, the taxpayer should identify the order or liability on which recovery is based and whether any appeal, stay mechanism or other statutory protection has already been invoked.

Provisional attachment under Section 83

Provisional attachment involves a separate statutory power intended to protect revenue in circumstances permitted by the Act. Rule 159 of the CGST Rules prescribes the procedure:

The Commissioner passes an order in Form GST DRC-22.
A copy of the order is sent to the affected person.
The affected person may file an objection in Form GST DRC-22A within seven days on the ground that the property was or is not liable to attachment.
The Commissioner must pass a reasoned order after giving an opportunity of hearing.

The Supreme Court in M/s Radha Krishan Industries v. State of Himachal Pradesh examined the safeguards surrounding provisional attachment and restated principles governing exercise of writ jurisdiction where statutory remedies exist. High Courts have also quashed attachment orders where the Commissioner failed to record reasons or pass a reasoned order on objections.

E-way bill, detention and confiscation disputes

Sections 129 and 130 of the CGST and BGST Acts deal with detention, seizure, release and confiscation of goods and conveyances in transit. These are summary proceedings, often initiated at a check-post or during transit, and they have their own timelines for penalty and release — an important area within GST Law and Proceedings in Patna.

The Patna High Court has dealt with several such matters under the Bihar GST Act. In Ram Charitra Ram Harihar Prasad v. State of Bihar, the Court considered the position where an e-way bill expired during transit and a new one was generated before detention. The Allahabad High Court has held that a wrong PIN code in an e-way bill, by itself, cannot justify detention or penalty.

A taxpayer facing a detention or confiscation notice should ordinarily examine:

Whether the documents accompanying the goods were valid at the time of interception
Whether the alleged defect is a substantive violation or a technical one
Whether the penalty proposed is within the statutory limits under Section 129 or Section 130
Whether the appeal under Section 107 against the penalty order is within limitation

Penalties under Section 122

Section 122 prescribes penalties for a range of offences, including issuing invoices without supply, availing input tax credit without receipt of goods or services, and furnishing false information. Penalty exposure is often the practical concern at the centre of GST Law and Proceedings in Patna.

For an offence not involving fraud, wilful misstatement or suppression — penalty of ₹10,000 or 10% of the tax due, whichever is higher (CGST and SGST each).
For an offence involving fraud, wilful misstatement or suppression — penalty of ₹10,000 or the tax due, whichever is higher (CGST and SGST each).
Section 122(1A), inserted with effect from 1 January 2021, imposes a penalty on a person who retains the benefit of a transaction covered by an offence under Section 122(1) — penalty of ₹10,000 or the amount of tax involved, whichever is higher.

The Delhi High Court and the Bombay High Court have held that Section 122(1A) operates prospectively and applies only to acts committed on or after 1 January 2021. It also applies to a "taxable person" as defined under Section 2(107).

How should a taxpayer respond to a GST notice?

A useful response in GST Law and Proceedings in Patna begins with a document-level review.

Identify the proceeding

Record the GSTIN, financial year and tax period, notice or reference number, date of issue, date of communication, statutory section and rule, issuing authority, proposed tax, interest and penalty, reply deadline and hearing details.

Separate facts from legal conclusions

Create a transaction or issue-wise reconciliation.

For an ITC dispute, relevant records may include invoices, GSTR data, purchase ledger, proof of receipt, bank records and supplier-related material.

For an outward-tax mismatch, the evidence may instead centre on turnover reconciliation, credit notes, amendments and return disclosures.

Answer each allegation

The written response should address the department's specific case. Legal submissions should be supported by the current statutory provision and relevant binding precedent. Judicial decisions are fact-specific and should not be cited merely because they contain a favourable sentence.

Preserve evidence of filing

Keep the final reply, annexures, acknowledgement, ARN or reference number, portal screenshots where relevant, payment evidence and hearing communications.

First appeal under Section 107

Section 107 provides the ordinary first appellate remedy against an appealable decision or order of an adjudicating authority — the statutory bridge between adjudication and the higher tiers of GST Law and Proceedings in Patna.

Ordinary limitation: three months from the date on which the decision or order is communicated.
The Appellate Authority may allow a further period of one month if sufficient cause for the delay is shown.

The starting event — communication of the order — is legally significant. The calculation should not automatically be made from the financial year, the SCN date, the DRC-07 date or the date on which the taxpayer later became aware of recovery.

Pre-deposit for first appeal

Section 107(6) requires payment of the admitted component and the statutory pre-deposit applicable to the disputed component:

In full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order as is admitted by the appellant.
A sum equal to 10% of the remaining amount of tax in dispute arising from the order, subject to a maximum of ₹20 crore under CGST and ₹20 crore under SGST.

Penalty-only orders

With effect from 1 October 2025, the proviso to Section 107(6) was substituted by the Finance Act, 2025. Where an order demands a penalty without any corresponding demand of tax, no appeal can be filed unless a sum equal to 10% of the penalty has been paid.

The Delhi High Court and the Hyderabad Bench of GSTAT have held that this 10% pre-deposit for penalty-only appeals cannot apply retrospectively to proceedings where the show-cause notice was issued before 1 October 2025.

Patna High Court — pre-deposit from Electronic Credit Ledger

In Raiyan Traders v. Assistant Commissioner, State of Bihar, the Patna High Court held that the 10% pre-deposit required for filing an appeal under the BGST Act can be paid from the Electronic Credit Ledger and not necessarily from the Electronic Cash Ledger. This is a significant practical relief for Bihar taxpayers within GST Law and Proceedings in Patna.

Appeal before GSTAT under Section 112

The Goods and Services Tax Appellate Tribunal is now operational across India, including at Patna — the apex tribunal tier of GST Law and Proceedings in Patna.

GSTAT is constituted under Section 109 and hears appeals against specified orders passed by the Appellate or Revisional Authorities under Sections 107 or 108 and corresponding State GST enactments.

The Patna Bench

The Patna Bench is the sole GSTAT bench for all 38 districts of Bihar.
Members were allotted in December 2025 and joined their respective benches on 21 January 2026.
Technical Member (Centre): Ajay Dixit.
Technical Member (State): Sanjay Kumar Mawandia, retired Special Commissioner, State Tax, Bihar.
Judicial Members at Patna include Manoj Kumar Sinha and Manoj Shankar.

Pre-deposit under Section 112(8)

An additional 10% of the remaining disputed tax, in addition to the amount paid under Section 107(6).
The cumulative pre-deposit at the Tribunal stage is therefore 20% of the disputed tax.
Subject to the statutory cap of ₹20 crore under CGST and ₹20 crore under SGST.

The Finance Act, 2025 also introduced a specific pre-deposit rule for Tribunal appeals involving penalty-only orders. As with the first appeal, the 10% penalty pre-deposit has been held by the Delhi High Court and GSTAT Hyderabad not to apply retrospectively to proceedings where the show-cause notice predates 1 October 2025.

Filing and limitation

Appeal is filed in Form APL-05 through the GSTAT e-filing portal.
Limitation is ordinarily three months from the date of communication of the order under Section 112(1).
The Patna High Court has applied the limitation in calendar months.

Note on the 31 July 2026 transitional deadline

The Government had extended the special transitional filing deadline for a prescribed class of GSTAT appeals to 31 July 2026. That date has passed. It should not be quoted as the normal present deadline for every GSTAT appeal in GST Law and Proceedings in Patna.

Can a GST matter go directly to the Patna High Court?

Not every adverse GST action should be converted into a writ petition. This is one of the most important cautions in GST Law and Proceedings in Patna.

Where the GST statute provides an effective appellate remedy, the High Court will ordinarily take that statutory remedy into account when deciding whether to exercise jurisdiction under Article 226 of the Constitution.

The Supreme Court has recognised established exceptions to the alternative-remedy rule, including situations involving:

Enforcement of fundamental rights
Violation of principles of natural justice
Proceedings wholly without jurisdiction
Challenges to the vires of legislation

These are legal categories, not automatic labels. Accordingly, appeal versus writ is a legal issue requiring examination of the particular order and procedural history. A taxpayer should not allow an appeal period to expire simply on the assumption that a writ petition will later be entertained.

Documents to preserve in a GST dispute

Depending on the issue, preserve:

GST registration certificate
Relevant returns
GSTR-1 and GSTR-3B data
Input tax credit records
Electronic credit, cash and liability ledgers
Invoices and debit or credit notes
E-way bills
Purchase and sales ledgers
Bank and payment records
Agreements and work orders
Transport and delivery documents
Departmental notices
Replies and annexures
Hearing notices
Orders and DRC summaries
Appeal acknowledgements
Pre-deposit proof
Evidence showing the date on which an order was communicated

Do not alter original records after a dispute has arisen.

GST Law and Proceedings in Patna: practical local context

For a Bihar taxpayer, jurisdiction under GST Law and Proceedings in Patna may depend on registration details, allocation between Central and State tax administration, the identity of the proper officer, the nature of the proceeding and the appellate structure.

A Patna business should therefore not assume that every GST matter is heard at the same office merely because its principal place of business is in Patna.

For litigation involving the Bihar GST administration, corresponding provisions of the BGST Act and Rules must be checked alongside the Central framework.

Where constitutional writ jurisdiction is properly invoked in a Bihar matter, the Patna High Court may become relevant. The Patna High Court has issued several significant GST decisions, including on pre-deposit from the Electronic Credit Ledger, e-way bill disputes and the interpretation of limitation provisions. The availability of writ jurisdiction does not eliminate statutory remedies within GST Law and Proceedings in Patna.

Practical GST Law and Proceedings in Patna checklist

Before deciding what to file:

Download the complete notice or order.
Identify the statutory section and Rule.
Determine whether the document is a notice, order, summary or recovery communication.
Identify the exact tax period.
Determine whether Sections 73, 74 or 74A apply.
Check whether Section 128A waiver may be available for older Section 73 demands.
Record the date of communication separately from the date printed on the document.
Verify the response or appeal limitation.
Calculate statutory pre-deposit under the law currently in force.
Preserve return data, ledgers, invoices and payment evidence.
Check whether a statutory appeal exists before considering writ proceedings.
Verify current forms and portal procedure on the official GST or GSTAT portal.
Preserve proof of every electronic filing.

Frequently Asked Questions on GST Law and Proceedings in Patna

What are GST Law and Proceedings in Patna?

GST Law and Proceedings in Patna cover the statutory processes under the CGST Act, 2017 and the Bihar GST Act, 2017 — including scrutiny under Section 61, investigation, show-cause proceedings, adjudication, registration action, recovery and appeals. The applicable procedure depends on the provision invoked and the stage of the matter.

Does receiving DRC-01 mean the GST demand is final?

No. DRC-01 is associated with the show-cause or demand process and should not be confused with a final adjudication order. The underlying notice, allegations and applicable provision must be examined before responding in GST Law and Proceedings in Patna.

What is DRC-07?

DRC-07 is the prescribed summary of an order under Rule 142. It should be read together with the underlying adjudication order.

Are Sections 73 and 74 still applicable in 2026?

Yes, but the tax period matters. Sections 73 and 74 apply to determination relating to periods up to FY 2023-24. Section 74A provides the demand framework for FY 2024-25 onward.

What is Section 128A and can I still use it?

Section 128A provides a conditional waiver of interest and penalty for Section 73 demands relating to FY 2017-18, FY 2018-19 and FY 2019-20. The full tax had to be paid by the notified date, and an application filed in SPL-01 or SPL-02. The Karnataka High Court has held that the three-month application time limit is directory and not mandatory. Whether the waiver is still available in a particular case depends on the facts and the current position under GST Law and Proceedings in Patna.

What is the difference between ASMT-10 and DRC-01?

ASMT-10 is a scrutiny notice under Section 61, issued when a return is selected for scrutiny and a discrepancy is found. It is not a demand order. DRC-01 is associated with the show-cause or demand process under Sections 73, 74 or 74A. The stages are different and the responses are different.

How long is available for a GST first appeal?

An aggrieved person ordinarily has three months from communication of the appealable decision or order under Section 107(1). The Appellate Authority may permit a further one month on sufficient cause.

Is a 10% pre-deposit always enough for a GST appeal?

Not necessarily. The answer depends on the appellate stage, admitted liability, disputed tax, whether the order is penalty-only, and any special statutory provision applicable to the case. Section 107 and Section 112 must be checked separately under GST Law and Proceedings in Patna.

Is GSTAT functioning now?

Yes. GSTAT is operational. The Patna Bench is the sole bench for all 38 districts of Bihar. Members joined their benches on 21 January 2026. Filing is through the GSTAT e-filing portal in Form APL-05.

Is 31 July 2026 still the deadline for filing every GSTAT appeal?

No. That was the extended transitional deadline for a prescribed class of GSTAT appeals and has already passed. Current limitation should be calculated under Section 112 and applicable notifications for the particular order.

Can a taxpayer file a writ petition before Patna High Court instead of appealing?

A writ petition is not an automatic substitute for the statutory appeal. High Courts retain constitutional jurisdiction, but the existence of an effective alternative remedy is ordinarily important. Recognised exceptions are fact- and law-dependent.

What should be checked first after receiving a GST order?

Check the complete order, statutory provision, tax period, amount, date of communication, appellate forum, limitation period and pre-deposit requirement. Do not rely only on the demand appearing on the portal.

Does every GST dispute in Bihar go before the same authority?

No. Under GST Law and Proceedings in Patna, jurisdiction depends on the nature and stage of the proceeding, administrative allocation and statutory appellate structure.