Court Upholds Show Cause Notice Despite Consultation Lapse; Mandates Genuine Consultation Before Adjudication Under GST Rules.

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....Consultation with the noticee before issue of SCN - Non-compliance with the requirements - the show cause notice need not be set aside, but directions will have to be issued to the respondents to once again act on the liberty granted by us to attempt a genuine consultation process before the respondents proceed to adjudicate the show cause notice dated 15.12.2020. - HC....