Pre SCN Consultation —--- The  court observed 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. The writ applicant was asked to remain present on 23.10.2021 but he was not in a position to respond in a short period of time. On 24.10.2021 itself, the impugned show cause notice came to be issued. The court further observed that what is the object of pre-consultation. The court relied on decision dated 23.07.2021 of this High Court in the case of Dharamshil Agencies vs. Union of India, wherein it was held that the exercise of pre-consultation should not be a mere eye-wash. Pre-consulation should be meaningful.

Held that:- The Hon’ble High Court issued Notice to the respondents, returnable on 23.02.2022.