2022 (3) TMI 351

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.... 2 & 3. Mr. Sudipto Kumar Mazumdar, Ld. ASG., Mr. Sanjay Mazoosmdar ... For the UOI. Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned show-cause-cum-demand notice dated 23^rd April, 2021 issued by the CGST Authority concerned on the ground that the same was issued without issuing pre-show-cause notice consultation as per C....

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....andatory but it does not wholly exclude issuance of notice of pre-show-cause notice consultation, which means at least it is directory and discretionary and discretion has to be exercised by the authority in a judicious and reasonable manner and the respondent authority concerned cannot exercise his power of discretion in a discriminatory or arbitrary manner or without giving any reason for not ex....