In the past 2 years there has been a spike in the number of GST notices. This is on account of completion of audit within time lines, data analytics being performed by the department, the recent slew of fake invoicing/fake ITC claim cases, and many more. Likely to increase due to the poor quality of AAR, Tribunals still to be set up. Going to Court not always possible or cost effective. Understanding why, what and some best practices to avoid/ mitigate would support the clients.