2024 (1) TMI 1351 - HC - GST

Violation of principles of natural justice - challenge to SCN - specific contention of the petitioner is that the pre-consultation as mandated by the CBDT circulars was not carried out in the proper manner - HELD THAT - It is not required to countenance the argument so raised by the learned ASG especially when a pre-consultation show-cause notice was issued by the authorities. The show-cause notice set aside not on merits but only on no proper opportunity having been given to the petitioner for reply and consultation - the show-cause notice at Annexure-4 will stand set aside. The petitioner is directed to file a detailed reply to the pre consultation notice within a period of three weeks from today - petition allowed.

Summary

The High Court of Patna set aside the show-cause notice challenged by the petitioner due to lack of proper opportunity for reply and consultation. The petitioner must file a detailed reply to the pre-consultation notice within three weeks and appear before the authority for a hearing. The court did not make any observations on the merits of the case. The writ petition was allowed.