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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
75(4)
Form names
No form number printed
Time to reply
As stated in the notice
Reply goes on
GST portal upload / handed in at the hearing

What the notice is

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

Filed through GST portal upload / handed in at the hearing.

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

Prescribed 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.

  1. Preliminary submissions

    Identify the taxpayer, GSTIN, the DRC-06 reply this brief supplements, and the hearing date fixed.

  2. Hearing brief

    Short brief highlighting the key legal/factual points already made in the DRC-06 reply, for oral submission.

  3. Case law to be citedOptional

    List of precedent to be relied on at the hearing.

  4. Request for record of personal hearingOptional

    Request that the 'record of personal hearing' be supplied per Rule 142(4) within one day of a virtual hearing.

FAQs

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.

Received a Written submissions for personal hearing (s.75(4))?

Upload the notice and Charter prepares the reply. Each figure links to the page it was read from and each legal reference to its source.

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This page summarises the notice type for chartered accountants and is not legal advice. Check the notice and the notified text before you file.