Charter AI

For the next 21 CAs and firms: price locked forever and 7 days money back. Price increase after 31 December 2026. 21 of 21 left. See pricing

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."

  1. If the SCN goes unanswered, the authority passes an ex-parte demand order without your input.
  2. You can still appeal: file within three months of the order being served.
  3. Use Form GST APL-01, along with a Statement of Facts and Grounds of Appeal.
  4. Pay a pre-deposit of 10% of the disputed tax amount (the CGST + SGST portion) before the appeal is admitted.
  5. Present your full case, including substantive defences you never raised at the SCN stage, before the Appellate Authority.
How Charter AI does this

Charter AI tracks each notice's deadline on your compliance calendar and reminds you as it approaches, so the reply window doesn't lapse by accident before it turns into an ex-parte order.

Start free 14-day trial

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.

Related guides

Sources checked

Last reviewed 2026-10-15

Tally, Vyapar and other product names are trademarks of their respective owners. Charter AI is not affiliated with them.