GST Notice Issued Under Section 108: Erroneous Decision Threatens Revenue, Reply Due in 7 Days or Face Ex Parte Decision.
A notice under section 108 of the Goods and Services Tax (GST) Act has been issued, indicating that a previous decision or order under the GST Act or related acts is considered erroneous and prejudicial to revenue interests. The notice requires the recipient to provide a reply within seven working days and to appear for a personal hearing on a specified date. Failure to comply may result in an ex parte decision based on available records. The notice is part of the procedural requirements under the GST framework, as amended by Notification No. 74/2018.