A practical checklist to spot appeal-worthy issues in minutes.
1-Was the Show Cause Notice (SCN) properly served and acknowledged?
Look for:
Evidence of delivery
Time given to respond
Language used — vague or specific?
2. Was a personal hearing offered and documented?
Ask:
Is there a specific date of hearing mentioned?
Was the hearing actually conducted or just noted as “given”?
3. Did the order discuss your reply meaningfully — or ignore it?
Check:
Are your points addressed one by one?
Or are they brushed off with generic language like "Not acceptable "?
4. Is the applicable section/legal provision cited correctly?
Look for errors in classification
Is Section 73 vs 74 applied correctly?
Has the rate/exemption section been misused?
5. Are circulars, case laws, or notifications used (or ignored) selectively?
Is the officer quoting old or irrelevant case law?
Have important rulings been completely skipped?
6. Has the officer made assumptions without factual basis? Red flags:
“It is presumed that…”
No explanation for quantification
Suppression inferred without evidence
7. Is there a working of the tax, penalty, and interest amounts?
Look for:
Summary tables or calculations
Separate break-up of tax heads (CGST/SGST/IGST)
Logic for penalty % used
8. Are documentary evidences from your side ignored or unacknowledged?
Did you submit invoices, ledgers, agreements?
Are they mentioned at all?
Has there been selective reading?
9. Has the order been passed within reasonable time from SCN/reply?
Undue delay = possible violation of natural justice
Long gap without reason weakens departmental case
10. Does the tone of the order suggest bias or predecided intent?
Check for prejudicial language
Is the officer fair in their reasoning?
Or does it seem like a cut-paste from SCN?
CA Shaifaly Girdharwal
SUBSCRIBE GST E-LIBRARY (INDIA'S HIGHEST GST CASE LAW DATA)
FOR MORE UPDATE ON GST/ IT JOIN OUR FREE WHATSAPP GROUP BY CLICKING ON THIS LINK https://chat.whatsapp.com/C8VB6F6VHme3A061UDQKhj
Comment: