Dharamshil Agencies v. Union of India & Others

INTRODUCTION

The petitioners challenged the legality and validity of a show cause notice dated 12.04.2019 issued by the Additional Commissioner of Central Goods and Services Tax, Ahmedabad.

The petition was not filed on the merits of the tax demand. Instead, the challenge was confined to the procedural irregularity committed by the Department in issuing the impugned show cause notice without providing an effective pre-show cause notice consultation, despite such consultation being made mandatory by the CBEC Master Circular dated 10.03.2017.