https://www.taxtmi.com/caselaws?id=422877 Delhi HC ruled that pre-show cause notice consultation under Rule 142(1A) of Central GST Rules 2017 was mandatory before the rule's amendment on 15.10.2020. The court found that since the show cause notice was issued on 21.05.2020, prior to the amendment when "shall" was replaced with "may," the consultation requirement was binding. The court held that a voluntary statement cannot substitute the statutory notice requirement and set aside the impugned show cause notice dated 21.05.2020, allowing the petition. en-us Wed, 18 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422877 Delhi HC ruled that pre-show cause notice consultation under Rule 142(1A) of Central GST Rules 2017 was mandatory before the rule's amendment on 15.10.2020. The court found that since the show cause notice was issued on 21.05.2020, prior to the amendment when "shall" was replaced with "may," the consultation requirement was binding. The court held that a voluntary statement cannot substitute the statutory notice requirement and set aside the impugned show cause notice dated 21.05.2020, allowing the petition. Case-Laws GST Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422877