Letter Format For Reply To — Show Cause Notice

Yours faithfully,

Respected Sir/Madam,

[Your Designation/Address] [Date]

[Briefly restate the issue – e.g., “The SCN alleges a short payment of tax of ₹50,000 for the period April 2025.”] letter format for reply to show cause notice

[Name of Authority – e.g., Assistant Commissioner of GST] [Office Address]

Yours sincerely,

| SCN Allegation | Our Explanation | Evidence | |----------------|----------------|----------| | “Tax paid late without interest” | The delay was due to a banking system outage on the due date. RBI’s circular dated [date] exempts interest in such cases. | Bank downtime certificate (Annexure 1) | | “Wrongful input tax credit claimed” | The credit pertains to genuine invoices from registered suppliers. ITC was reversed voluntarily once discrepancy was noticed. | Supplier invoices and reversal entry (Annexure 2) | ITC was reversed voluntarily once discrepancy was noticed

Dear Sir,

[Name of Issuing Authority] [Department/Company Name] [Address]

Thank you for your understanding.

This reply is submitted in response to the Show Cause Notice referenced above. We state that the allegations are based on incomplete information and we offer the following clarifications.

I acknowledge receipt of your Show Cause Notice dated [Date] alleging [brief mention – e.g., “unauthorized leave on March 10, 2025”]. I submit this reply with due respect and request a fair consideration of the facts.