Bharat’s Show Cause Notices (SCNs) under GST by CA. Shruti Singhal – 1st Edition 2026.

Receiving a Show Cause Notice (SCN) under GST is often the critical first step in a complex litigation process. Bharat’s Show Cause Notices (SCNs) under GST equips professionals with the statutory knowledge, judicial backing, and practical drafting tools required to respond effectively. Authored by CA. Shruti Singhal, this 2026 edition systematically breaks down the entire SCN lifecycle—from its historical foundations and statutory issuance to the critical exercise of drafting a legally sound reply.

Structural Breakdown & Syllabus

The book is logically organized into 17 chapters, offering both theoretical depth and highly practical tools:

I. Foundations & Legal Principles

• The Doctrine of Audi Alteram Partem: Detailed analysis of the principles of natural justice governing SCNs (Chapter 4).

• Statutory Framework: Explores the provisions under CGST/DGST for the issuance of SCNs, including general provisions under Section 75 and the authorities authorized to issue them.

• SCN vs. Summons: A critical comparison of Show Cause Notices vis-à-vis Summons issued under Section 70 (Chapter 6).

II. Judicial Precedents & High Court Rulings

• SCN Validity: Evaluates the validity of notices based on recent judicial precedents and High Court rulings.

• Direct Writs: Explores the remedies available, including filing direct writs against the orders of Adjudicating Authorities (Chapter 10).

• Important Judgements: A curated repository of additional landmark judgements essential for framing robust replies (Chapters 16 & 17).

III. Practical Drafting & Draft Replies

• The Critical Exercise: Step-by-step practical tips on how to critically analyze and draft a reply to an SCN based on High Court rulings.

• Ready-to-Use Drafts: Provides comprehensive draft replies for:

  • Cancellation of GST Registration (Chapter 13)

  • SCNs issued under Section 73 (Non-fraud cases) (Chapter 14)

  • SCNs issued under Section 74 (Fraud/Suppression cases) (Chapter 15)

Who Should Buy This Book?

• Chartered Accountants & Tax Consultants: The ultimate desk reference for handling client litigation, GST audits, and departmental notices.

• Corporate Legal Counsel & Advocates: Provides the precise statutory references and judicial precedents required to defend companies before Adjudicating Authorities and High Courts.

• Business Owners & CFOs: Essential for understanding the implications of departmental notices and ensuring internal compliance teams are prepared.

About the Author

CA. Shruti Singhal is a prominent practicing Chartered Accountant, author, and legal educator in India who specializes exclusively in Indirect Taxes, with a deep focus on the Goods and Services Tax (GST). Qualified in 2011, she brings over 14 years of professional experience encompassing tax consultancy, complex corporate litigation, and statutory auditing. Her hands-on experience in representing clients before tax authorities directly informs the highly practical drafting strategies found in this book.

Details :