Show Cause Notices (SCNs)

by CA Shruti Singhal

Contents at a glance

Bharat?	5
Preface	7
About the Book	9
About the Author	10
Acknowledgement	11
Detailed Contents	15

Part 1 Foundations of GST and SCN

Chapter 1 Introduction	1
Chapter 2 History of Show Cause Notice	3
Chapter 3 Meaning and Importance of Show Cause Notice	7
Chapter 4 Principles of Law Governing SCN - Doctrine of Audi Alteram Partem	10
Chapter 5 Statutory Provisions under CGST/DGST for issuance of SCN	15
Chapter 6 Show Cause Notice vis-vis Summon under Section 70	67
Chapter 7 General Provisions as per section 75 of the CGST Act, 2017 and various authorities who are authorised to issue Show Cause Notice (SCN)	73
Chapter 8 Judicial Precedents on SCN Validity	77
Chapter 9 Practical tips to reply to notice based on analysis of application of High Court Rulings	170
Chapter 10 Direct writ against the orders of Adjudicating Authority	172
Chapter 11 Reply to Show Cause Notice - A Critical Exercise	173
Chapter 12 Drafting of Reply to SCN	184
Chapter 13 Draft Reply for Show Cause Notice for Cancellation of GST Registration	216
Chapter 14 Draft Reply for Show Cause Notice issued under Section 73 of the CGST/DGST Act, 2017	220
Chapter 15 Draft Reply for Show Cause Notice under Section 74 of the CGST/DGST Act, 2017	234
Chapter 16 Judgment on Basis of Judicial Precedents on SCN Validity	277
Chapter 17 Additional Important Judgements for replying to Show Cause Notice	285

About the Author

CA Shruti Singhal

is a practicing Chartered Accountant,qualified in the year 2011, with over 15 years of professional experience. She holds a Bachelor of Commerce (Honours) degree from Jesus and Mary College, University of Delhi, and completed a part of her articleship with Grant Thornton.

Since 2020, she has been exclusively engaged in providing consultancy and advisory services in the field of Goods and Services Tax (GST). She has authored more than 100 articles and posts on GST and related subjects, including a publication in the ICAI Journal. In addition, she has delivered webinars and seminars across various professional platforms.