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2022 (5) TMI 1137 - HC - GSTValidity of SCN - show cause notice challenged on the ground that the mandatory requirement of pre-show cause notice consultation - Rule 142 (1A) of the Central Goods and Service Tax Rules, 2017 - HELD THAT:- The Court ruled that the requirement of pre-show cause notice consultation, as set forth in paragraph 5.0 of the master circular, was mandatory, as it was also in line with an earlier instruction dated 21.12.2015. It is noted that with effect from 15.10.2020 i.e., after the impugned show cause notice was issued, Rule 142(1A) has undergone a change, inasmuch as the word ‘shall’ has been replaced with ‘may’. As to what would be the impact of the amendment need not be considered by us in this case, as admittedly the show cause notice was issued prior to 15.10.2020 i.e., on 21.05.2020 - having regard to the position which obtained prior to 15.10.2020, we would have to hold that pre-show cause notice consultation was mandatory under the unamended Rule 142 (1A). A voluntary statement cannot substitute a statutory notice, which is contemplated under Rule 142(1A) of the 2017 Rules - impugned show cause notice dated 21.05.2020 is set aside - petition allowed.
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