https://www.taxtmi.com/article/detailed?id=10786 Show Cause Notices under GST must be in a prescribed format, served within statutory time limits, and expressly state the proposed demand and the specific defaults alleged so that the recipient can meaningfully respond. Notices must include material particulars, provide adequate time to reply and afford an effective opportunity for personal hearing. Where rule-based pre-notification (e.g., Form GST DRC-01A) applies, it should be issued before an SCN. Penalties and demands should not be imposed without a valid SCN, and writs against SCNs are limited to jurisdictional, mala fides or natural justice breaches. en-us Thu, 03 Nov 2022 09:07:58 +0530 Thu, 03 Nov 2022 09:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10786 Show Cause Notices under GST must be in a prescribed format, served within statutory time limits, and expressly state the proposed demand and the specific defaults alleged so that the recipient can meaningfully respond. Notices must include material particulars, provide adequate time to reply and afford an effective opportunity for personal hearing. Where rule-based pre-notification (e.g., Form GST DRC-01A) applies, it should be issued before an SCN. Penalties and demands should not be imposed without a valid SCN, and writs against SCNs are limited to jurisdictional, mala fides or natural justice breaches. Articles Goods and Services Tax - GST Thu, 03 Nov 2022 09:07:58 +0530 https://www.taxtmi.com/article/detailed?id=10786