Section 73/74 of the CGST Act, 2017--- Show Cause Notice —Pre SCN Consultation - The petitioner challenged the demand-cum-show cause notice dated 05th July, 2018, the Statement of Demand dated 21st August, 2019 for the financial year 2016-17 (April to September) and Statement of Demand dated 21st October, 2019 for the financial year 2016-17 (October to March) till 2017-18 (up to June). The counsel for the Petitioner stated that the Respondent while issuing the impugned show cause notices not conducted a pre-show cause consultation before issuing the show cause notices, which is in violation of the Master Circular dated 10th March, 2017 read with Instructions dated 21st December, 2015.
Held that:- The Hon’ble High Court issued notice for 04th August, 2022.