https://www.taxtmi.com/caselaws?id=409554 Paragraph 5.0 of the Master Circular seeks to promote trade facilitation and voluntary compliance by reducing avoidable show cause notices. On the facts, repeated summons were issued, documents were produced, and questions were put to the assessee and its representatives; that interaction was treated as sufficient pre-show cause notice consultation even though the precise demand had not yet been framed. The requirement of consultation was therefore treated as satisfied, and interference with the show cause notice at the threshold was declined. en-us Tue, 06 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409554 Paragraph 5.0 of the Master Circular seeks to promote trade facilitation and voluntary compliance by reducing avoidable show cause notices. On the facts, repeated summons were issued, documents were produced, and questions were put to the assessee and its representatives; that interaction was treated as sufficient pre-show cause notice consultation even though the precise demand had not yet been framed. The requirement of consultation was therefore treated as satisfied, and interference with the show cause notice at the threshold was declined. Case-Laws GST Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409554