TMI Blog2021 (7) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... be raised in the SCN - HELD THAT:- The purpose of paragraph 5.0 of the Master Circular is only that there should be trade facilitation and voluntary compliance in order to reduce the necessity of issuing a SCN. At the stage where numerous summons were issued to the Petitioner and to its Director, the Department had not yet the issues or the demand to be raised in the SCN. In effect what appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for Opposite Party No.2 ORDER 1. This matter is taken up by video conferencing mode. 2. The grievance of the present Petitioner as regards the impugned show cause notice (SCN) dated 8th/9th April 2021 issued to it by the Additional Director General, Directorate General of Goods and Service Tax Intelligence, Bhubaneswar (Opposite Party No.2) is that the requirement of holding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the fact that prior to the issuance of the impugned SCN, several summons were in fact issued to the Petitioner and to its Director to appear and furnish relevant information and yet many of the summons were not responded to. 5. Learned counsel appearing for the Petitioner does not dispute that the Petitioner may not have appeared pursuant to each of the summons issued, but refers to paragrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed pursuant to the summons issued was a consultation where the documents produced by the Petitioner/employees of the Petitioner were examined and questions were posed to the notices to explain many aspects of such documents. 8. In the considered view of the Court, the requirement of there having to be a consultation in terms of paragraph 5.0 of the Master Circular stands satisfied in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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