https://www.taxtmi.com/highlights?id=58729 Non-compliance with the requirement of holding the mandatory pre-SCN consultation - In effect what appears to have transpired pursuant to the summons issued was a ‘consultation’ where the documents produced by the Petitioner/employees of the Petitioner were examined and questions were posed to the notices to explain many aspects of such documents. - In the considered view of the Court, the requirement of there having to be a ‘consultation’ in terms of paragraph 5.0 of the Master Circular stands satisfied in the present case - HC en-us Sat, 10 Jul 2021 14:43:52 +0530 Sat, 10 Jul 2021 14:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58729 Non-compliance with the requirement of holding the mandatory pre-SCN consultation - In effect what appears to have transpired pursuant to the summons issued was a ‘consultation’ where the documents produced by the Petitioner/employees of the Petitioner were examined and questions were posed to the notices to explain many aspects of such documents. - In the considered view of the Court, the requirement of there having to be a ‘consultation’ in terms of paragraph 5.0 of the Master Circular stands satisfied in the present case - HC Highlights GST Sat, 10 Jul 2021 14:43:52 +0530 https://www.taxtmi.com/highlights?id=58729