TMI Blog2021 (9) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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. - W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y above ₹ 50 lakhs (except for preventive/offence related SCN's) mandatory vide instruction issued from F.No. 1080/09/DLA/MISC/15 dated 21st December 2015. Such consultation shall be done by the adjudicating authority with the assessee concerned. This is an important step towards trade facilitation and promoting voluntary compliance and to reduce the necessity of issuing show cause notice . 5. In this case, before the issue of show cause notice dated 15.12.2020, the respondents did issue a notice dated 11.12.2020 in purported compliance with the requirements of pre-consultation in terms of para 5 above. However, though this notice is dated 11.12.2020, it was in fact dispatched by e-mail or rather served by e-mail on 14.12.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of prayer clause (b) of this Petition. Such an ad interim relief shall operate till 21st June, 2021 in the first instance. 4. During the operation of this ad interim relief, the Petitioner shall appear before Respondent No.4 on 28th April, 2021 at 11.00 a.m., so that there is pre-consultation in the matter. In terms of the master circular, such pre-consultation is a step towards trade facilitation and promoting voluntary compliance. Both the parties should, therefore, make genuine attempts to see that the issues relating to payment of dues are sorted out. We make it clear that there will be no further necessity of issuing any pre-consultation notice to the Petitioner now that the hearing for the purpose of pre-consultation is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the option of modifying the minutes in terms of para ix of the instructions issued by CBIC on 21.08.2020 and thereafter, return it within three days from the receipt of the e-mail. 10. The petitioner, complied and dispatched its version of the minutes. This version was ultimately accepted and the accepted version of the minutes is to be found on pages 233 to 236 of the paper book and bears the signature of Pradnyasheel Jumle, JC, CGST, Goa. 11. Now, if the minutes of the pre-consultation held on 28.04.2021, accepted by both the parties, are perused, then, it is clear that the only correction made on behalf of the respondents to the minutes proposed by the petitioner reads thus: The above submissions are taken on record . 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been any consultation process as such, involving a two-way dialogue with a genuine effort to either redress the grievance or narrow down the area of dispute. 16. Mr. Vinoj Daniel submits that in the absence of genuine pre-consultation, the show cause notice dated 15.12.2020 may be set aside. Thereafter, liberty can always be granted to the respondents to issue fresh show-cause notice, if they so desire, by keeping open the question of limitation as well as competence to issue a fresh show-cause notice because according to him, such issue is pending before the Hon'ble Supreme Court in Principal Commissioner, Central Excise, Service Tax, and Central Tax Commissionerate Vs. Amadeus India Pvt. Ltd., SLP (C) Diary No(s). 35886/2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arties will get an opportunity to see if their disputes are sorted out or at least, the area of the dispute is narrowed down to the extent possible. 18. Ms. Desai states that the pre-consultation meeting can now be scheduled for 27th September 2021 at 11:30 a.m. Accordingly, the petitioner/its representative will have to attend this hearing, if they are genuinely interested in pre-consultation. No separate notice will be issued to the petitioner to attend these consultation proceedings. 19. Accordingly, we dispose of this Petition by making the following order: (a) The respondents will once again hold the consultation process with the petitioner. In such proceedings, the respondents will be guided by the observations of the Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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