SCN stands for Show Cause Notice under the Goods and Services Tax (GST) in India. It is a formal notice issued by the tax authorities to a taxpayer when they are found to be non-compliant with the GST laws, such as failing to file returns, not paying taxes, or not maintaining proper records. The notice is issued to seek an explanation from the taxpayer as to why a particular action should not be taken against them. The SCN is served on the dealer before making ex-party assessment orders and providing an opportunity to be heard before making any decision or order under the VAT Act. The proper officer under GST may serve an SCN to a person due to any of the following reasons: tax not paid/short paid, tax erroneously refunded, input tax credit wrongly availed or utilized. Along with the SCN, the proper officer shall issue a summary of the SCN in Form DRC-01 having details such as the person to whom the SCN is to be issued, tax period, financial year, section reference, and SCN reference number.