GST
TRT-2025-
Bombay High Court
Date:-29-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order date – 29 March 2023
Parties – Kshitija Infrastructure Pvt Ltd Vs The Union of India and Ors.
Facts –
- The petitioner, KSHITIJA INFRASTRUCTURE PVT LTD, challenged the show cause notice issued on the ground that pre-show cause notice consultation was mandatory prior to the issuance of the notice as per the provisions of Master Circular No.1053/02/2017-CX.
- The Petitioner contended that though the notice was issued to attend the pre-show cause notice consultation, but due to the unavailability of time, the Petitioner could not attend.
Issue –
- Whether the present petition maintainable as the pre-show cause notice was already been issued to the petitioner?
Order –
- The court observed that pre-show cause notice consultation was facilitated to the petitioner, and considering the beneficial object of such consultation, the situation was remedied by fixing a date for the consultation.
- The court directed the petitioner to appear before the concerned Adjudicating Authority on 10 April 2023, who will then fix a suitable date for pre-show cause notice consultation.
- If the Adjudicating Authority finds liability on the petitioner, the petitioner can challenge the show cause notice.
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