Gulati Enterprises Vs CBIC
Date: May 18, 2022
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): RAJIV SHAKDHER, TARA VITASTA GANJU
Subject Matter
A voluntary statement cannot substitute pre-show cause notice consultation
Summary
With effect from 15.10.2020 i.e., after the impugned show cause notice was issued, Rule 142(1A) has undergone a change, inasmuch as the word „ shall‟ has been replaced with „ may‟. As to what would be the impact of the amendment need not…
1. This writ petition is directed against the show cause notice dated 21.05.2020, issued by the respondents/revenue. 2. To be noted, the impugned show cause notice dated 21.05.2020 has been issued to several other entities/persons, including the petitioner proprietorship concern, and its authorised signatory, namely one, Mr Tarun Gulati. The relevant part of the said show cause notice is extracted…