Case LawR/Special Civil Application No. 8255 of 2019
Dharamshil Agencies Vs Union Of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- July 23, 2021
- Type:
- Special Civil Application
- Members:
- BELA M. TRIVEDI , ASHOKKUMAR C. JOSHI
Subject
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…
Judgement
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…