Show cause notice shortly called ‘SCN’ is a document served by the department on a person asking him to explain with reasons as to why a particular course of action should not be taken against him. It is similar to an opportunity given to a person who is proposed to be charged with violation of law by giving him sufficient opportunity to submit his viewpoint as to why he should not be proceeded against for the alleged violation.
Show because notice is a foundation on which the Department has to build its case. Hence, show because notice is a basic and indispensable part of proceedings in the tax system.
“Summon” is a document that commands a person to whom it is served to appear before the court and to answer the complaint made against him.
It is very important to deal with the show cause notice and Summons with utmost caution and care.
Topics Covered: -
1. Show cause Notice: How to reply? / Can we file a writ petition against the show cause notice before High Court?
2. Summon: Provisions of the ‘Summon’ in GST & Impact of Non-compliance