Bharat’s Show Cause Notices (Scns) By CA. Shruti Singhal 1st Edition July 2026

Part 1

Foundations of GST and 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 SCN – Doctrine of Audi Alteram Partem      

Chapter 5       Statutory Provisions under CGST/DGST for issuance of SCN        

Chapter 6       Show Cause Notice vis-à-vis Summon under Section 70     

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)                     

Chapter 8       Judicial Precedents on SCN Validity                                    

Chapter 9       Practical tips to reply to notice based on analysis of application of High Court Rulings      

Chapter 10     Direct writ against the orders of Adjudicating Authority     

Chapter 11     Reply to Show Cause Notice – A Critical Exercise              

Chapter 12     Drafting of Reply to SCN                                                     

Chapter 13     Draft Reply for Show Cause Notice for Cancellation of GST Registration 

Chapter 14     Draft Reply for Show Cause Notice issued under Section 73 of the CGST/DGST Act, 2017                                                                                               

Chapter 15     Draft Reply for Show Cause Notice under Section 74 of the CGST/DGST Act, 2017       

Chapter 16     Judgment on Basis of Judicial Precedents on SCN Validity