2021 (7) TMI 396

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..... anding Counsel 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 .....

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..... act 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 paragraph 3.8 of t .....

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..... 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 present case. 9. .....

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