2022 (1) TMI 550

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Full Text of the Document

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....e heard Mr. Poddar, the learned counsel appearing for the writ applicant. 2. It appears from the materials on record that the Joint Commissioner, CGST and Central Excise, Surat issued a pre-consultation notice dated 22.10.2021 to the writ applicant. This pre-consultation notice was received by the writ applicant by E-mail on 22.10.2021 itself at 6:47 p.m. This is evident from Annexure - C at Page....