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    <title>Lack of clarity w.r.t. reasons/ contraventions in SCN violates the principles of natural justice</title>
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    <description>Vague or unintelligible show cause notices and their Form GST DRC 01 summaries fail to state specific contraventions and thus violate natural justice; tax determination procedures require a detailed explanation of grounds so the assessee can meaningfully defend, and proceedings premised on deficient notices must be revisited only after issuance of a compliant notice affording an adequate opportunity to be heard.</description>
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      <description>Vague or unintelligible show cause notices and their Form GST DRC 01 summaries fail to state specific contraventions and thus violate natural justice; tax determination procedures require a detailed explanation of grounds so the assessee can meaningfully defend, and proceedings premised on deficient notices must be revisited only after issuance of a compliant notice affording an adequate opportunity to be heard.</description>
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