Show Cause Notices (SCNs) under GST | With Draft Replies & Judicial Precedents

Bharat's Show Cause Notices (SCNs) under GST is a comprehensive and practical guide to understanding, responding to, and managing Show Cause Notices (SCNs) issued under the Goods and Services Tax (GST) regime. Authored by CA Shruti Singhal, this 2026 Edition provides detailed guidance on draft replies, judicial precedents, procedural aspects, and legal strategies for handling GST notices effectively.

Part 1 Foundations of GST and Show Cause Notice (SCN)
Chapter 1 Introduction
Chapter 2 History of Show Cause Notice
Chapter 3 Meaning and Importance of Show Cause Notice
Chapter 4 Principles of Law Governing Show Cause Notice – Doctrine of Audi Alteram Partem
Chapter 5 Statutory Provisions under the CGST/DGST Act for Issuance of Show Cause Notice
Chapter 6 Show Cause Notice vis-à-vis Summons under Section 70 of the CGST Act
Chapter 7 General Provisions under Section 75 of the CGST Act, 2017 and Authorities Empowered to Issue Show Cause Notice
Chapter 8 Judicial Precedents on the Validity of Show Cause Notice
Chapter 9 Practical Tips for Replying to Show Cause Notice Based on High Court Rulings
Chapter 10 Reply to Show Cause Notice – A Critical Exercise
Chapter 11 Drafting of Reply to Show Cause Notice
Chapter 12 Draft Reply to Show Cause Notice for Cancellation of GST Registration
Chapter 13 Draft Reply to Show Cause Notice Issued under Section 73 of the CGST/DGST Act, 2017
Chapter 14 Draft Reply to Show Cause Notice Issued under Section 74 of the CGST/DGST Act, 2017
Chapter 15 Direct Writ Petition against Orders of the Adjudicating Authority
Chapter 16 Judicial Pronouncements on the Validity of Show Cause Notice
Chapter 17 Additional Important Judicial Pronouncements for Replying to Show Cause Notice