Show Cause Notice drafting standards require fact-based, format-compliant notices with clear allegations and quantified prima facie demand. SCNs must be issued only after proper inquiry confirms prima facie allegations, and must follow the prescribed GST format. Notices must clearly state facts and legal provisions, attach reasons and supporting documents, specify documents to be produced by the noticee, quantify any prima facie amount due while allowing for additional demand, and keep open the possibility of further evidence or anomalies. The SCN must state the authority issuing it with contact details, inform the noticee of the option for personal hearing, avoid sole reliance on portal dropdowns, and be disposed within statutory timelines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Show Cause Notice drafting standards require fact-based, format-compliant notices with clear allegations and quantified prima facie demand.
SCNs must be issued only after proper inquiry confirms prima facie allegations, and must follow the prescribed GST format. Notices must clearly state facts and legal provisions, attach reasons and supporting documents, specify documents to be produced by the noticee, quantify any prima facie amount due while allowing for additional demand, and keep open the possibility of further evidence or anomalies. The SCN must state the authority issuing it with contact details, inform the noticee of the option for personal hearing, avoid sole reliance on portal dropdowns, and be disposed within statutory timelines.
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