Reply to a show cause notice under section 74, attacking the invocation of the extended period
A single format from the Drafting the Reply, Structure and the Standard Grounds pack. s.74 · s.74 Explanation · s.75(2) · s.73(10).
- 3 pages
- 49
- Word and PDF
- 13 September 2026
What it covers
- 1Reply to a show cause notice under section 74, attacking the invocation of the extended periods.74 · s.74 Explanation · s.75(2) · s.73(10)
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
On the letterhead of the taxpayer — the preliminary submissions; Parts I, II, IV to VII follow the section 73 format above
To
The [Additional / Joint Commissioner] of [Central / State] Tax
[Division], [Commissionerate]
Sub: Reply to the show cause notice bearing Reference No. [Show cause notice reference number] dated [Date of the show cause notice] issued under section 74 of the CGST Act 2017 — GSTIN [Noticee's GSTIN] — financial year [Financial year of the notice] — reg.
Sir / Madam,
PRELIMINARY SUBMISSION 1 — the ingredients of section 74 are not pleaded, and do not exist