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2021 (9) TMI 728 - HC - GSTConsultation with the noticee before issue of SCN - Non-compliance with the requirements set out in Master Circular dated 10.03.2017 on the subject of show cause notice/adjudication and recovery-reg. - HELD THAT:- There is no need to quash the impugned show-cause notice. This is because in this case, a notice of pre-consultation was issued, but such notice was not adequate notice. Thereafter, we granted liberty to the respondents to actually go through the process of pre-consultation. In this, even the petitioner, participated. However, we agree with Mr. Vinoj Daniel, the learned Counsel for the petitioner that despite the opportunity, the respondents did not hold any genuine pre-consultation. Therefore, the show cause notice need not be set aside, but directions will have to be issued to the respondents to once again act on the liberty granted by us to attempt a genuine consultation process before the respondents proceed to adjudicate the show cause notice dated 15.12.2020. The respondents will once again hold the consultation process with the petitioner - Petition disposed off.
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