Section 73 GST Notice CA in Pune - Non-Fraud SCN Reply and Appeal

The Pune CGST Zone is organised into Pune-I CGST and Pune-II CGST Commissionerates covering Pune district, PCMC, Hinjewadi IT belt, Kharadi corporate cluster, Wakad-Aundh, Hadapsar and the Talegaon-Chakan auto-and-pharma belt. The Maharashtra State Tax Department has Pune Circle offices issuing state-component Section 73 SCNs under the Maharashtra GST Act 2017. Section 73 SCNs route to one of these depending on whether the matter is Central tax (CGST) or State tax (SGST) - cross-empowerment means either administration can issue.

Pune assessees do NOT enjoy the co-location advantage that Mumbai assessees have. Section 107 first appeal is at the Pune Appellate Authority (local). However Section 112 second appeal lies to the GSTAT Western Bench at Mumbai - approximately 150 km (3 hour drive or 3.5 hour train). Bombay High Court Principal Seat at Mumbai handles Pune Section 73 writs. Patron Pune CA pod handles the entire Section 73 lifecycle - intake, DRC-03 advisory, SCN reply, hearing representation at Pune, appeal preparation, GSTAT Mumbai inter-city representation and Bombay HC writ co-ordination. Cross-sell to /gst-notice (national hub), /gst-notice/pune (city hub), /sec-73-gst-notice/mumbai / /delhi / /gurugram (sibling cities), /gst-registration and /gst-returns for ongoing compliance.

Content is reviewed quarterly for accuracy.

The Pune CGST Zone is organised into Pune-I CGST and Pune-II CGST Commissionerates under the CGST Pune Zone of CBIC. Patron Pune CA pod identifies the issuing Commissionerate at intake and shapes the response accordingly.

Pune Sector-Specific Section 73 Patterns:

• Hinjewadi IT / ITES belt (Pune-I CGST): GSTR-2A vs GSTR-3B mismatch under Section 16(2)(c) and Rule 36(4), Section 13 IGST place-of-supply for cross-border SaaS / consulting, Rule 89 export refund verification
• Kharadi corporate cluster: Section 9(3) RCM non-compliance on advocate fees and director sitting fees under Notification 13/2017-CT(R) Entry 2
• Talegaon-Chakan auto-and-pharma belt (Pune-II CGST): Section 17(5)(a) staff bus blocked credit, Section 17(5)(c) works-contract on plant expansion, capital goods ITC under Section 16(1) with Safari Retreats precedent application
• PCMC manufacturing and ancillary units: Section 143 job-work return reconciliation under ITC-04, principal-to-job-worker tax flow disputes
• Hadapsar and Camp commercial belt: Section 9(3) RCM, Section 17(5)(d) blocked credit, classification disputes on imported goods
• Wakad and Aundh hospitality: Restaurant 5 vs 18 percent rate disputes, Section 17(5)(a)(iii) outdoor catering classification
• Koregaon Park and Viman Nagar F&B: Section 9(5) ECO reconciliation on Zomato / Swiggy platform liability

Section 73(11) Threshold: SCN issued only where tax in dispute exceeds Rs 1,000 for the FY - below this, no SCN.

Patron Pune pod requires the following at engagement onboarding for Section 73 reply preparation:

Section A - The Notice and Pre-Intimation:

• Copy of DRC-01 SCN and DRC-01A pre-intimation (downloaded from gst.gov.in with DIN)
• All annexures and exhibits referenced in the SCN
• Any prior correspondence with Pune CGST or Maharashtra State Tax Pune Circle officer

Section B - Pune GSTIN and Address Proof:

• Maharashtra GSTIN registration certificate with principal place of business address (confirms Pune-I vs Pune-II CGST jurisdiction)
• Pune office address proof for CGST jurisdiction confirmation

Section C - GST Returns for the Disputed FY:

• GSTR-1 and GSTR-3B for all months of the disputed FY (typically 12 GSTR-1 + 12 GSTR-3B)
• GSTR-2A and GSTR-2B (ITC auto-populated) for the disputed FY
• GSTR-9 annual return and GSTR-9C reconciliation (if filed)

Section D - Sector-Specific Documents (Pune Industry Mix):

• Hinjewadi / Kharadi IT / ITES: FIRC certificates for export refund cases, contracts with overseas clients, RBI Form A2 evidence for Section 13 IGST place-of-supply
• Talegaon-Chakan auto / pharma: Capital goods invoices with Section 16(1) use-and-purpose mapping, staff bus capacity certificates for Section 17(5)(a), Safari Retreats case-law citations for Section 17(5)(c)
• PCMC manufacturing: Job-work ITC-04 returns, principal-to-job-worker tax flow documentation
• Hadapsar / Camp commercial: Imported goods HSN classification supporting, customs documentation
• Wakad / Aundh hospitality, Koregaon Park / Viman Nagar F&B: Restaurant classification documents, Zomato / Swiggy platform reconciliation for Section 9(5) ECO

Section E - Books and Sub-Ledgers:

• Books of accounts - sales register, purchase register, output and input tax ledger, RCM ledger
• Sales invoices, debit notes, credit notes for the disputed period
• Purchase invoices supporting ITC, with supplier GSTIN active-status verification
• DRC-03 challans for any voluntary payments already made
• Supplier confirmation certificates (CA-certified where required) per Circular 183/15/2022

Share your DRC-01 SCN via WhatsApp at +91 945 945 6700 and Patron Pune pod will revert with a written eligibility opinion, time-bar audit memo and fixed-fee DRC-06 quote within 2 hours during business days.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Section 73 GST Notice Pune consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

10,000+ Businesses Served  |  4.9 Google Rating  |  50,000+ Documents Filed  |  15+ Years Experience  |  500+ GST Notices Handled  |  95% Resolution Rate

Trusted by Hyundai, Asian Paints, Bridgestone and 10,000+ other businesses across India. Patron Pune Section 73 pod has handled cases across Pune-I CGST and Pune-II CGST Commissionerates plus Maharashtra State Tax Pune Circle. Pune client coverage spans Hinjewadi IT / ITES, Kharadi corporate, Talegaon-Chakan auto and pharma, PCMC manufacturing, Hadapsar / Camp commercial, Wakad-Aundh hospitality and Koregaon Park / Viman Nagar F&B.

Outcome Stat: Of Patron 500+ GST notice cases, 95 percent reach resolution without escalation to the appellate stage. For Pune Section 73 SCNs specifically, the Section 73(8) NIL-penalty capture rate exceeds 60 percent where genuine liability is undisputed - the single biggest cost-saving outcome compared with adjudication penalty exposure under Section 73(9).

4-Office City Trust Signal: With offices in Pune, Mumbai, Delhi and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely. Pune office is the hub for Pune Section 73 notice handling; Mumbai office provides GSTAT Western Bench and Bombay HC coordination at 150 km inter-city.

Section 73 defence pairs naturally with several Patron service lines - all delivered by the same Pune CA pod for a single point of accountability.

• GST Notice (National Hub): Parent national GST notice page covering all notice types - ASMT-10, DRC-01, REG-17, CMP-05, ADT-01, Section 73 / 74 / 74A.
• GST Notice in Pune: Generic Pune GST notice page covering all notice types - parent city hub for this Section 73-specific page.
• Section 73 GST Notice Mumbai: Sister city page for Mumbai-registered GSTINs - Mumbai 7 CGST Commissionerates plus GSTAT Western Bench Mumbai co-located.
• Section 73 GST Notice Delhi: Sister city page for Delhi-registered GSTINs - CGST Delhi commissionerates and Delhi SGST.
• Section 73 GST Notice Gurugram: Sister city page for Gurugram-registered GSTINs - CGST Gurugram Mudit Square and Haryana SGST DETC.
• GST Registration: National GST registration service - upstream onboarding that prevents future Section 73 triggers.
• GST Registration in Pune: Pune-specific GST registration with Maharashtra State Tax Pune Circle coordination.
• GST Returns: Monthly GSTR-1 / GSTR-3B and annual GSTR-9 / GSTR-9C filing - ongoing compliance to minimise Section 73 risk.
• GST Returns in Pune: Pune-specific GSTR filing service.
• Tax Audit: Section 44AB tax audit (turnover above Rs 1 crore business / Rs 50 lakh profession) - cross-linked to GST notice reconciliation.

Governing Act: Central Goods and Services Tax Act, 2017 (Sections 73, 50, 75, 107, 112, 116, 168A, 169) and Maharashtra Goods and Services Tax Act, 2017 (parallel provisions for SGST notices from Maharashtra State Tax Pune Circle officers).

Section 73(1) (CBIC Portal): Empowers proper officer to issue SCN for non-fraud tax shortfall, erroneous refund or wrongly availed ITC - specifies tax, interest under Section 50 and proposed penalty under Section 73(9).

Section 73(2): SCN must be issued at least 3 months before the time limit for adjudicating order under Section 73(10) - effectively 2 years 9 months from GSTR-9 due date.

Section 73(3) and 73(4): Statement of details under Section 73(3) for periods other than those in original SCN; deemed SCN if grounds same.

Section 73(5): Voluntary pre-SCN payment via DRC-03 with tax + Section 50 interest - NIL penalty.

Section 73(6): Proper officer barred from serving SCN for amounts paid voluntarily under Section 73(5).

Section 73(7): If Section 73(5) payment falls short, SCN may issue for balance only - not for the paid portion.

Section 73(8): Payment within 30 days of SCN service in Form DRC-03 - NIL penalty + all proceedings deemed concluded. The single biggest lever in Section 73 defence.

Section 73(9): Adjudication penalty - 10 percent of tax OR Rs 10,000 whichever higher.

Section 73(10): Order time limit - 3 years from GSTR-9 due date.

Section 73(11): Section 73(9) penalty NOT leviable on voluntary deposit under Section 73(5) / 73(8).

Section 50: Interest at 18 percent per annum on tax not paid or short paid; 24 percent per annum on excess ITC reversal.

Section 168A: Empowers government to extend statutory time limits via notification. Notifications 09/2023-CT and 56/2023-CT have extended Section 73(2) / 73(10) limits for FYs 2017-18 to 2020-21.

Section 107: Appeal to Pune Appellate Authority within 3 months with 10 percent pre-deposit (Form GST APL-01) - max Rs 25 crore CGST + Rs 25 crore SGST cap.

Section 112: Second appeal to GSTAT Western Regional Bench Mumbai - covers Maharashtra (including Pune), Goa, Daman and Diu, Dadra and Nagar Haveli - 150 km inter-city travel from Pune.

Section 116: Authorised representative provisions - CA or advocate authority letter for personal hearing.

CBIC Circular 31/05/2018-GST: Distinguishes Section 73 (non-fraud) from Section 74 (fraud, wilful misstatement, suppression).

CBIC Circular 224/18/2024-GST: Procedure for Section 73(9) adjudication order recovery.

Notifications 09/2023-CT and 56/2023-CT: Section 168A extensions of Section 73(10) order limit for FYs 2017-18 to 2020-21.

Maharashtra GST Act 2017: State mirror of CGST Act applicable to state-component Section 73 SCNs from Maharashtra State Tax Pune Circle officers.

Penalty Snapshot:

• Section 73(5) - pre-SCN payment: NIL penalty
• Section 73(8) - within 30 days of SCN: NIL penalty + proceedings deemed concluded
• Section 73(9) - post-order: 10 percent of tax or Rs 10,000, whichever higher
• Section 50 - interest: 18 percent per annum on unpaid / short-paid tax; 24 percent on ITC excess
• Section 75(5) - ex parte order on missed 30-day window: based on available material
• Section 107 pre-deposit: 10 percent of disputed tax for first appeal (max Rs 25 cr CGST + 25 cr SGST)
• Section 112 pre-deposit: 20 percent additional for GSTAT Mumbai second appeal

Deadline: DRC-06 reply within 30 days of DRC-01 service. The Section 73(8) NIL-penalty window expires at the same 30-day mark - making this the single biggest cost-saving lever in Section 73.

Pune Penalty Risk: For a Rs 1 crore Pune Section 73 demand, missed 30-day window means Rs 10 lakh penalty exposure under Section 73(9). Most assessees are unaware of this window until the clock has run out.

Section 168A Extension Arithmetic: FYs 2017-18 to 2020-21 SCN and order time limits subject to Notifications 09/2023-CT and 56/2023-CT extensions. Pune assessees with old-period notices need careful date analysis - Bombay HC has well-developed Section 73 time-bar jurisprudence favourable for assessees.

Action: Forward your Section 73 SCN to Patron Pune. Call +91 945 945 6700 or WhatsApp the SCN copy. Free 30-minute notice review with Section 73(5) / 73(8) NIL-penalty playbook check. We respond within 2 hours during business days.

Section 73 of the CGST Act 2017 is the non-fraud GST demand provision - covering routine demands where tax has not been paid, short paid, erroneously refunded or ITC wrongly availed without fraud, wilful misstatement or suppression of facts. The Section 73 penalty regime is significantly milder than Section 74 - NIL penalty under Section 73(5) before SCN, NIL under Section 73(8) within 30 days of SCN, and 10 percent of tax or Rs 10,000 whichever higher on adjudication under Section 73(9).

For Pune-registered businesses, Section 73 SCNs come from Pune-I CGST or Pune-II CGST Commissionerates under the CGST Pune Zone of CBIC, or from Maharashtra State Tax Department Pune Circle offices. Pune assessees travel approximately 150 km to Mumbai for Section 112 GSTAT Western Bench hearings and Bombay HC Section 73 writ matters at the Principal Seat.

Patron Accounting LLP runs a dedicated Pune Section 73 pod with operational discipline around the Section 73(5) / 73(8) NIL-penalty playbook and sector-specific defences for Hinjewadi IT, Kharadi corporate, Talegaon-Chakan auto, PCMC manufacturing and Pune commercial. Pricing Rs 15,000 to Rs 50,000 per notice. Call +91 945 945 6700 | WhatsApp +91 945 945 6700 | Email sales@patronaccounting.com. Free 30-minute notice review with NIL-penalty playbook check.