TL;DR for CAs
- Address each allegation with facts, law, and evidence annexures.
- Challenge quantification and limitation where relevant.
- Request personal hearing and speak to natural justice.
What it is
A structured approach to replying to GST SCNs before adjudication.
Who it applies to
Businesses and CAs handling GST disputes.
Key provisions
- SCN contents and reliance documents
- Limitation and extended period allegations
- Penalty provisions interplay
Practical tips for CAs
Build a para-wise reply template. Keep GSTR and e-way reconciliations ready.
Common mistakes
Emotional replies; missing numerical reconciliations; waiving hearing inadvertently.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.