A show-cause under the CGST Act asks for a reply on the allegations as framed. A letter that is angry, or that attaches a running account without answering each allegation, is not a reply. The relied-upon documents must be read; if they were not furnished, that fact belongs in the reply.
Personal hearing is a right to be asked for in writing. Liaisoning for the file inspection and a listing of the hearing is often what keeps the order from being passed ex parte. An Order-in-Original that follows is appealed on its grounds, not on disappointment.
Limitation, pre-deposit, and the correct forum — appellate authority, Tribunal, or a writ — are chosen after the order is read. They are not chosen in the first hour after the notice arrives.
This note is general information. It is not a reply to any DRC-01.
General information under Indian law. Not an opinion, not a retainer, not a substitute for a conference on your papers.