Court directs pre-show cause notice consultation, emphasizing importance for assessee and revenue. Show cause notice challenge opportunity given.

The court directed the Petitioner to participate in a pre-show cause notice consultation with the Adjudicating Authority, emphasizing the importance of the consultation for both the assessee and revenue. The Petitioner was given the opportunity to challenge the show cause notice if found liable during the consultation. The impugned show cause notice was stayed until the completion of the consultation process. The Writ Petition was disposed of, ensuring the Petitioner's right to participate in the consultation before further actions are taken.

---

---

Issues:
The judgment involves a challenge to a show cause notice issued by the Additional Commissioner, Central Goods and Services Tax and Central Excise, Mumbai. The grievance is regarding the mandatory pre-show cause notice consultation as per the provisions of Master Circular No.1053/02/2017-CX dated 10 March 2017 issued by the Central Board.

Details of the Judgment:

1. The Petitioner challenged the show cause notice dated 9 February 2022, emphasizing the necessity of a pre-show cause notice consultation as per the relevant circular.

2. The Petitioner's counsel argued that although the notice for pre-show cause notice consultation was given with time, it was not feasible for the Petitioner to attend. The Respondents' counsel contended that sufficient opportunities were provided for the Petitioner to attend the consultation.

3. The Court acknowledged that the pre-show cause notice consultation had been facilitated to the Petitioner in this case. Recognizing the importance of this consultation for both the assessee and revenue, the Court directed the Petitioner to appear before the Adjudicating Authority on 10 April 2023 for the consultation, with the Authority to subsequently set a suitable date for the consultation.

4. It was clarified that if during the consultation, the Adjudicating Authority finds the Petitioner liable and decides to pursue the show cause notice, the Petitioner can take necessary legal steps to challenge the notice.

5. Until the completion of the pre-show cause notice consultation process, the impugned show cause notice shall not be enforced.

6. The Writ Petition was disposed of in accordance with the above directions, ensuring the Petitioner's opportunity to participate in the pre-show cause notice consultation before further actions are taken.

---