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TMI Blog2021 (9) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Asha Desai, the learned Senior Central Government Standing Counsel for the respondents. 2. The challenge in this Petition is to the following: a. For a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction to quash and set aside Impugned Notices i.e (i) Letter dated 11.12.2020 bearing ref. no GOA/ CGST/ADJ/ADC/37/2020-21 issued by Superintendent of Central, GST i.e. Respondent no. 5 bearing DIN no. 20201268UF00002782B and (ii) Show Cause Notice dated 15th December 2020 bearing ref. no. F. no. GOA/CGST/ADJ/ADC/37/ 2020-21(ST) issued by respondent no. 4 against the petitioner herein. 3. The challenge to the show cause notice dated 15.12.2020 is based on non-compliance with the requiremen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing, but, paying of lip service to the requirements of para 5 of the Master Circular. Based on the same, it is apparent that there was no intention on the part of the respondents to genuinely comply with the requirement of pre-consultation. This is further evident from the fact that though, the hearing insofar as consultation is concerned, was fixed on 15.12.2020 at 11:30 a.m., the impugned show cause notice was also issued on 15.12.2020 itself. In such circumstances, we are satisfied that the notice dated 11.12.2020 does not amount to proper compliance with the requirements to para 5 of the Master Circular. 7. Based on the aforesaid, we granted the petitioner interim relief and restrained the respondents from proceeding in terms of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of our order dated 06.04.2021, notice was issued to the petitioner to attend the consultation process on 28.04.2021. In the sheet for recording the pre-consultation as proposed by and on behalf of the respondents, this is what was stated: "Today Sh. Brian Cosme Fernandes, Proprietor, M/s Excellency Services, Goa & Sh. Parimal Kulkarni, CA appeared online at Webex platform at 11:00 A.M. for the pre-consultation as directed by the Hon'ble High Court of Bombay at Goa vide its order dated 06.04.21. Sh. Parimal Kulkarni, CA stated that their services from 2014 are non-taxable as it was mainly provided outside the taxable territory in Portugal & that's why they filed NIL returns or not filed returns. However, as they were not knowing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-consultation had concluded without any result. 13. According to us, despite an opportunity granted by us, there has been no genuine pre-consultation in this case. The mere taking on record the petitioner's submissions without anything further, can be hardly styled as some genuine pre-consultation. 14. In Omaxe Ltd. & Another Vs. Union of India & Others, Writ Petition (C) No. 7842/2020 decided on 05.04.2021 by the Hon'ble Division Bench of Delhi High Court, it is held that voluntary statements recorded by the Senior Intelligence Officer cannot constitute pre-show cause notice consultation as envisaged in para 5 of the Master Circular. Consultation entails discussion and deliberation. There is back and forth between the parties c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. Issue notice confined to the above issue, returnable in eight weeks. 17. According to us, in the peculiar facts of this case, there is no need to quash the impugned show-cause notice. This is because in this case, a notice of pre-consultation was issued, but such notice 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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