Smart Handling Of GST Show Cause Notices: Why Section 75 Is The Backbone Of Fair Adjudication

| Last updated: 29 January 2026

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A GST Show Cause Notice (SCN) is not a final decision but an invitation for the taxpayer to present their case, embodying the principle of natural justice. While previous SCNs were issued under Sections 73 and 74, the introduction of Section 74A shifts focus to procedure-centric adjudication. Section 75 of the CGST Act is the cornerstone of this fair process, outlining essential safeguards and procedures for adjudication, ensuring a balanced and just outcome for taxpayers.

When a GST Show Cause Notice Becomes a Test of Professional Maturity In the professional journey of a tax practitioner, few documents carry the emotional and practical weight of a Show Cause Notice (SCN issued under the Goods and Services Tax law. For a business owner, such a notice often arrives as an unwelcome disruption, raising concerns about financial exposure, compliance credibility, and the possibility of prolonged litigation. For the professional advisor, however, it signifies something

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1 Year PLAN

1999

(Excl. of GST ₹359)

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2 Years PLAN

3499

(Excl. of GST ₹629)

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999

(Excl. of GST ₹179)

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About the Author

Raj Jaggi

Partner

CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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