2024 (1) TMI 1351

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....gement / Order / Decisions)<br>Dated:- 11-1-2024<br>Civil Writ Jurisdiction Case No. 19564 of 2021 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioner: Mrs. Archana Sinha, Advocate For the Respondent: Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Shivaditya Dhari Sinha, JC to ASG ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUS....

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....xe), B.C. Patel Path, Patna-800001 has been pleased to give you the opportunity for prenotice consultation on 18.10.2021 at 11:15:00 AM in his chamber. If you wish to be consulted on Virtual Mode the same may be informed to the undersigned for sharing link of WEBEX platform. 2. The petitioner also has a contention which has been specifically stated on affidavit that in response to the aforesaid....

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....lly since the total evaded amount is above Rs. 50,00,000/- and the allegation is with respect to concealment/ evasion. 5. We are not ready to countenance the argument so raised by the learned ASG, especially when a pre-consultation show-cause notice was issued by the authorities. 6. We hence, set aside the show-cause notice, not on merits, but only on no proper opportunity having been given ....