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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Meaningful pre-consultation emphasized in response to CGST notice</h1> The Gujarat HC emphasized the importance of meaningful pre-consultation in response to a notice issued by the Joint Commissioner, CGST and Central Excise, ... Issuance of pre-consultation notice - writ applicant was asked to remain present for the purpose of pre-consultation, the writ applicant was not in a position to respond in a short period of time - HELD THAT:- Our attention has been drawn to a recent pronouncement of this High Court in the case of DHARAMSHIL AGENCIES VERSUS UNION OF INDIA [2021 (7) TMI 1064 - GUJARAT HIGH COURT] wherein a Co-ordinate Bench of this Court observed that the exercise of pre-consultation should not be a mere eye-wash. Pre-consulation should be meaningful. Let Notice be issued to the respondents, returnable on 23.02.2022. The Gujarat High Court issued an order regarding a pre-consultation notice issued by the Joint Commissioner, CGST and Central Excise, Surat to a writ applicant. The court emphasized that pre-consultation should be meaningful, not just a formality. Notice was issued to the respondents, returnable on 23.02.2022, with an ad-interim order in place.

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