2025 (9) TMI 767

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.... 1. Three show cause notices were issued to petitioner, details of which are in Paragraph No. 3 of the petition. Two show cause notices dated 6th October 2021 and 27th April 2021 for Rs.49,98,447/- and Rs.1,05,31,520/-, respectively, have been withdrawn. What remains is the show cause notice dated 30th December 2020 for Rs.3,26,07,913/-. 2. One of the main ground raised in the petition is that this show cause notice is not preceded by pre-consultation which is mandatory as per circular issued by the Central Board of Excise and Customs (the Board). Ms.Kamble submitted that though Section 73 of the Finance Act, 1994 provides for issuance of show cause notice for non payment of service tax, and though it does not specifically provide ....

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....bmits that in Paragraph No. 3.2 of the impugned order (internal page no. 4 of 20) there is a reference to letter dated 8th June 2020 where petitioner has been allegedly asked to submit documents and petitioner failed to respond. Ms. Kamble promptly interjected to say no such notice has been however received by petitioner. Ms. Kamble also submitted that it is averred in Paragraph No.10(C) that at that time the firm was physically closed due to corona pandemic and opened only in November 2020. 5. Mr. Ochani also submitted that admittedly petitioner had appeared before the officer concerned and based on the discussion the second and third show cause notices referred to earlier were recalled. Mr. Ochani therefore requests that some sho....

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....2/2017-CX dated 10 March 2017 issued by the Central Board of Excise & Customs, New Delhi (CBEC). 5. In pursuance of the order dated 9 September 2024, an affidavit has been filed on behalf of the Respondents. In paragraph 14 of this affidavit, it is stated that by letter dated 8 June 2020, information on returns/financials was sought from the Petitioner, and this letter was dispatched to the Petitioner on 15 June 2020. However, this letter was returned by the postal authorities with the remark "unclaimed". Based upon this, it is contended that the requirement of pre-consultation stands fulfilled. 6. Mr. Ochani further argued that this requirement of pre-consultation may not be mandatory, and in any event, this issue was pending before ....

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....MISC/15, dated 21st December 2015. Such consultation shall be done by the adjudicating authority with the assessee concerned. This is an important step towards trade facilitation and promoting voluntary compliance and to reduce the necessity of issuing show cause notice." 12. In Jay Mahakali Industrial Service Vs. Union of India, a Division Bench of the Gujarat High Court, has held that the requirement of pre-consultation where the demand of duty is above Rs. 50 lakhs (except for preventive/office-related show cause notices) is mandatory. 13. Similarly, the Delhi High Court in the case of Amadeus India Pvt. Ltd. Vs. Principal Commissioner 2019-TIOL-1027-HC-DEL-ST has also held that the requirement of pre-consultation before issuance o....