# Written submissions for personal hearing (s.75(4)): how to reply

Personal hearing granted under s.75(4), on written request, or wherever an adverse decision is contemplated

## Section and form names

- Sections: 75(4)

## Time limit to reply

As stated in the notice. Set by the officer or left to discretion; the date is stated in the notice.

Tied to the hearing date fixed by the officer; not a fixed day-count

## Reply form

No prescribed reply form is recorded for this notice type. The reply is filed through GST portal upload / handed in at the hearing.

## What the reply must include

- reference to the DRC-06 reply this brief supplements
- short list of key points for oral submission, not a full restatement
- list of case law to be relied on at the hearing
- request for the Rule 142(4) record of personal hearing

## Reply outline

This is a hearing brief, not a fresh statutory filing, it supplements the DRC-06 reply already on record, so keep it short: highlight only the strongest legal and factual points for oral submission, list the case law to be cited at the hearing, and request the record of personal hearing be supplied within one day per Rule 142(4) for a virtual hearing. Do not restate the entire DRC-06 reply.

- Preliminary submissions: Identify the taxpayer, GSTIN, the DRC-06 reply this brief supplements, and the hearing date fixed.
- Hearing brief: Short brief highlighting the key legal/factual points already made in the DRC-06 reply, for oral submission.
- Case law to be cited (optional): List of precedent to be relied on at the hearing.
- Request for record of personal hearing (optional): Request that the 'record of personal hearing' be supplied per Rule 142(4) within one day of a virtual hearing.

## Related law

- Section 75(4), CGST Act, 2017

## FAQ

### What is a Written submissions for personal hearing (s.75(4))?

Personal hearing granted under s.75(4), on written request, or wherever an adverse decision is contemplated

### What is the time limit to reply to a Written submissions for personal hearing (s.75(4))?

As stated in the notice. Set by the officer or left to discretion; the date is stated in the notice.

### How is the reply to a Written submissions for personal hearing (s.75(4)) filed?

No prescribed reply form is recorded for this notice type. The reply is filed through GST portal upload / handed in at the hearing.

### What should the reply include?

Reference to the DRC-06 reply this brief supplements; Short list of key points for oral submission, not a full restatement; List of case law to be relied on at the hearing; Request for the Rule 142(4) record of personal hearing.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/gst-written-submissions-for-personal-hearing-s-75-4