https://www.taxtmi.com/caselaws?id=412383 Pre-show cause consultation under the Master Circular must be a genuine two-way process aimed at discussing the dispute and narrowing issues where possible. A consultation notice served only a day before the scheduled meeting, followed by a meeting in which the petitioner's submissions were merely taken on record without meaningful exchange or deliberation, did not satisfy that mandatory requirement. The court therefore held that the pre-notice consultation was only formal compliance. The show cause notice was not quashed, but the respondents were directed to conduct a fresh and genuine consultation before proceeding further with adjudication. en-us Tue, 14 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412383 Pre-show cause consultation under the Master Circular must be a genuine two-way process aimed at discussing the dispute and narrowing issues where possible. A consultation notice served only a day before the scheduled meeting, followed by a meeting in which the petitioner's submissions were merely taken on record without meaningful exchange or deliberation, did not satisfy that mandatory requirement. The court therefore held that the pre-notice consultation was only formal compliance. The show cause notice was not quashed, but the respondents were directed to conduct a fresh and genuine consultation before proceeding further with adjudication. Case-Laws GST Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412383