How do you respond to a SCN or show cause notice?

 To,   Date:26.03.2022
The Joint Commissioner of CT & GST,
Jajpur Circle: Jajpur: Odisha
Re: M/s. A B C Enterprise
GSTIN : XXXXXXXXXXXXXXX

Financial Year: 2020-2021

Sir,

We would like to inform your good self that we have received your SCN No: ZD740122053893Z dated 31.02.2022 issued u/s. 73 of the GST Act. We would like to point out that there is some arithmetical mistake in calculating the ITC of CGST and SGST reflecting in GSTR-2A. It has been mentioned that ITC auto drafted in GSTR-2A is 28,84,816.52 each for CGST and SGST. According to us, the amount is 31,11,077.23 each for CGST and SGST. We are enclosing a copy of the GSTR-2A which is available on the portal as on 31.01.2022, along with month wise details of the GSTR-2A. We tried to upload our petition u/s. 161 of the GST Act, to bring to your kind that there is some error which is apparent on the face of the SCN mentioned above. But due to technical problem, we could not upload the petition. As such, we would request your good self to kindly accept our petition in hard copy. Meanwhile, as a law abiding citizen and to buy peace of mind, we have made the following payments against the above mentioned SCN. 

Please accept the petition to ensure natural justice to us.

Thanking you 

Yours truly,

For A B C Enterprise

(Proprietor Name)

Proprietor.