GST Adjudication Support turn the personal hearing into your strongest line of defence.
Specialist GST adjudication support — covering personal hearing representation, written submissions, Section 75 procedural defence, cross-examination requests, DRC-07 order analysis, and rectification continuity until appeal is filed.
Adjudication is the most decisive stage of any GST dispute — it is where the adjudicating authority hears the taxpayer, considers the SCN reply, and passes the final order in Form DRC-07 confirming or dropping the demand. Section 75 of the CGST Act lays down the procedural framework including time limits, principles of natural justice, opportunity of personal hearing, and the binding force of appellate or judicial directions.
Our GST adjudication support services cover personal hearing representation, written submissions, cross-examination requests under Section 75(4), additional evidence submission, defence based on principles of natural justice, time limit defence under Section 75(10), DRC-07 order analysis, identification of grounds for rectification or appeal, and full conversion strategy into Section 107 first appeal.
NDS Advisors provides Chartered Accountant-led adjudication representation — strategic hearings, contemporaneous notes, written submissions with case law, DRC-07 review, rectification under Section 161, and seamless appellate continuity — ensuring that every procedural safeguard under Section 75 is enforced and every legal defence is fully argued.
Our Adjudication Support Services
Personal Hearing Rep
Appearance before adjudicating authority with documents and oral arguments.
Written Submissions
Comprehensive written submissions with case law and reasoned defence.
Cross-Examination
Application for cross-examination of witnesses under Section 75(4).
Section 75 Defence
Defence on procedural grounds, natural justice, and statutory time limits.
Additional Evidence
Submission of additional evidence with reasoned application.
DRC-07 Order Review
Analysis of DRC-07 adjudication order and appeal grounds.
Section 161 Rectification
Rectification application for clerical or arithmetical errors.
First Appeal Continuity
Continuity into Section 107 first appeal with consolidated file.
Our Approach
Hearing Prep
Case theory, evidence chronology, and case law compilation.
Submissions
Written submissions filed with comprehensive legal defence.
Hearing
Personal appearance and oral arguments before adjudicator.
Order Review
DRC-07 order analysed for legal and factual errors.
Next Step
Rectification, payment, or first appeal under Section 107.
Why It Matters
Frequently Asked Questions
Adjudication is the quasi-judicial process where the proper officer passes the final order in DRC-07 after considering the SCN reply, evidence, and personal hearing.
The adjudicating authority is any officer authorised under the CGST Act — typically Superintendent, Assistant Commissioner, Joint Commissioner, or Commissioner based on monetary limits.
Under Section 73, order must be passed within 3 years from due date of annual return; under Section 74, within 5 years from due date of annual return.
DRC-07 is the summary of order issued by the adjudicating authority after adjudication, containing the final tax, interest, and penalty determined.
Yes, Section 75(4) of the CGST Act mandates an opportunity of personal hearing whenever a request is made or when an adverse order is contemplated.
Facing a GST Personal Hearing?
From written submissions and personal hearing representation to cross-examination and DRC-07 order analysis — get specialist GST adjudication support by ICAI-registered Chartered Accountants.
Talk to an Adjudication Specialist or call +91 9819 000 511