https://www.taxtmi.com/caselaws?id=406249 HC held that voluntary statements recorded before the Senior Intelligence Officer cannot be treated as pre-show cause notice consultation under paragraph 5 of the 2017 Master Circular, as consultation requires a two-way discussion and deliberation, not a one-sided statement before a non-decisional authority. Consequently, the authorities were directed to issue an appropriate communication to the petitioner, specifying date, time, and venue for a proper pre-show cause notice consultation meeting. With this direction, the writ petitions were disposed of, leaving further action to follow due consultative process. en-us Mon, 05 Apr 2021 00:00:00 +0530 Sat, 22 Nov 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406249 HC held that voluntary statements recorded before the Senior Intelligence Officer cannot be treated as pre-show cause notice consultation under paragraph 5 of the 2017 Master Circular, as consultation requires a two-way discussion and deliberation, not a one-sided statement before a non-decisional authority. Consequently, the authorities were directed to issue an appropriate communication to the petitioner, specifying date, time, and venue for a proper pre-show cause notice consultation meeting. With this direction, the writ petitions were disposed of, leaving further action to follow due consultative process. Case-Laws Service Tax Mon, 05 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406249