Dharamshil Agencies Vs Union Of India
Date: July 23, 2021
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): BELA M. TRIVEDI , ASHOKKUMAR C. JOSHI
Subject Matter
Pre-Show Cause Notice consultation mandatory before the issuance of SCN
Summary
Without expressing any opinion on the merits of the demand raised in the impugned show-cause notice, the Court hereby sets aside the impugned notice dated 12.4.2019 (Annexure-D) on the ground that the petitioners were not granted an adequate opportun…
1. The petitioners, by way of the present petition, have challenged the legality and validity of the show-cause notice dated 12.4.2019 (Annexure-D) issued by the respondent No.2 – the Additional Commissioner of Central Goods and Service Tax, Ahmedabad. 2. It may be noted that as stated in paragraph 3.7 of the petition, the petitioners have filed the petition not on the merits of the case, bu…