9911796707
TMI Blog2022 (3) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 50 lakhs - HELD THAT:- Admittedly in this case the demand involved is about 50 lakhs - On perusal of Circular of the Board dated 11 th November, 2021, it is found that though the said pre-show-cause notice consultation to the noticee is not mandatory but it does not wholly exclude issuance of notice of pre-show-cause notice consultation, which means at least it is directory and discretion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Mr. Suresh Kr. Bhutia Mr. Sankar Mukherjee For the Petitioner. Mr. Ratan Banik For the Respondent Nos. 2 3. Mr. Sudipto Kumar Mazumdar, Ld. ASG., Mr. Sanjay Mazoosmdar For the UOI. Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned show-cause-cum-demand notice dated 23 rd April, 2021 issued by the CGST Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board dated 11 th November, 2021, I find that though the said pre-show-cause notice consultation to the noticee is not mandatory but it does not wholly exclude issuance of notice of pre-show-cause notice consultation, which means at least it is directory and discretionary and discretion has to be exercised by the authority in a judicious and reasonable manner and the respondent authority concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are involved in the matter. Respondents are directed to file affidavit-in-opposition within three weeks. Petitioner to file reply thereto, if any, within two weeks thereafter. List this matter for final hearing after six weeks. The respondents concerned shall not proceed with the impugned show-cause-notice dated 23rd April, 2021 till the disposal of the writ petition. At the time of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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