Reply to Show Cause Notice
To,
[The Proper Officer]
[GST Ward / Circle]
Ref: Notice No. [SCN Reference Number] dated [Date]
Subject: Reply to Show Cause Notice issued under Section [73/74] of the CGST Act, 2017
Respected Sir/Madam,
I, [Name of Taxpayer], holding GSTIN [GSTIN], acknowledge receipt of the above Show Cause Notice proposing a demand of Rs. [Amount] towards [alleged short payment / wrong ITC / other] for the period [Tax Period].
At the outset, the allegations are respectfully denied. The tax for the said period has been correctly discharged and the input tax credit availed is supported by valid tax invoices and is fully reconciled with GSTR-2B, as demonstrated in the reconciliation statement enclosed herewith.
In view of the facts and the documentary evidence submitted, it is prayed that the proposed demand under Section [73/74] be dropped. Should a personal hearing be considered necessary, an opportunity of being heard may kindly be granted before any adverse order is passed.
Yours faithfully,
[Name/Authorised Signatory]
[PAN/GSTIN]