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TMI Blog2024 (1) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 11-1-2024 - Civil Writ Jurisdiction Case No. 19564 of 2021 - - - GST - Violation of principles of natural justice - challenge to SCN - specific contention of the petitioner is that the pre-consultation as mandated by the CBDT circulars was not carried out in the proper manner - HELD THAT:- It isnot required to countenance the argument so raised by the learned ASG, especially when a pre-consult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994 dated 24.10.2021. Normally, we would have not entertained the challenge against the show-cause notice and directed the petitioner to approach the authority and give proper show-cause. However, in the present case, the specific contention of the petitioner is that the pre-consultation as mandated by the CBDT circulars was not carried out in the proper manner. Annexure-1 is referred to which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt who refused to accept the reply to be given. There is no specific denial of the aforesaid averments made on affidavit, in the counter affidavit. 3. Further, it is to be noticed that the pre-consultation notice issued on 17.10.2021 gave only one day s notice i.e., on 18.10.2021. It is also pertinent that the pre-consultation notice also speaks of the petitioner being permitted to seek for consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rected to file a detailed reply to the pre consultation notice within a period of three weeks from today. The petitioner will also appear before the authority on 06.02.2024 on which date or any other date fixed, the petitioner shall also be heard either on virtual mode or on the physical mode as requested by the petitioner. We make it clear that we have not made any observation on the merits of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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