https://www.taxtmi.com/caselaws?id=782893 The Delhi HC has entertained a challenge to the constitutional validity of the amendment under Rule 142(1A) of the CGST Rules that makes pre-consultation before a show cause notice discretionary. It has also directed the petitioner to participate in the pending show cause proceedings, while restraining effect to any final order that may be passed unless the Court orders otherwise. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782893 The Delhi HC has entertained a challenge to the constitutional validity of the amendment under Rule 142(1A) of the CGST Rules that makes pre-consultation before a show cause notice discretionary. It has also directed the petitioner to participate in the pending show cause proceedings, while restraining effect to any final order that may be passed unless the Court orders otherwise. Case-Laws GST Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782893