What happens if I don't reply to a GST show cause notice at all?
If a show cause notice under Section 73 (or 74) goes unanswered, the tax authority proceeds to pass an ex-parte demand order (one made without your side of the case). Missing that stage doesn't shut you out entirely: you can still file an appeal within three months of the order being served, using Form GST APL-01 with a Statement of Facts and Grounds of Appeal, after paying a 10% pre-deposit of the disputed tax (the CGST + SGST portion), and argue the full case, including points you never got to raise at the SCN stage, before the Appellate Authority.
What happens, and what you can still do
A CAclubindia forum thread on this exact scenario is direct about the sequence: an unanswered SCN leads to an ex-parte order, but "missing the SCN response does not close the door. You can still file an appeal."
- If the SCN goes unanswered, the authority passes an ex-parte demand order without your input.
- You can still appeal: file within three months of the order being served.
- Use Form GST APL-01, along with a Statement of Facts and Grounds of Appeal.
- Pay a pre-deposit of 10% of the disputed tax amount (the CGST + SGST portion) before the appeal is admitted.
- Present your full case, including substantive defences you never raised at the SCN stage, before the Appellate Authority.
FAQs
Is it too late to do anything once an ex-parte order is passed?
No, you can still appeal within three months of the order being served, and raise your full case at that stage.
What form do I use to appeal a GST demand order?
Form GST APL-01, filed together with a Statement of Facts and Grounds of Appeal.
Do I have to pay anything before the appeal is even considered?
Yes, a pre-deposit of 10% of the disputed tax amount (the CGST plus SGST portion) is required before the appeal is admitted.
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Last reviewed 2026-10-15
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