Show Cause Notice Under GST Act

Show Cause Notice (SCN) is a warning or notification  issued by a Courts, Competent Authorities or an Organization  for an identified default demanding a tax payer  to explain or to "show cause" in writing as to why the disciplinary/penal action should not be taken against the taxpayer for the identified  defaults.

source https://www.caclubindia.com/articles/show-cause-notice-under-gst-act-47573.asp