NOVEL SECURITY SERVICES Vs. ADDITIONAL DIRECTOR, DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS & SERVICES TAX INTELLIGENCE BENGALURU ZONAL UNIT

JUDGEMENT

(1.) The petitioner has filed the present writ petition challenging the show-cause notice dtd. 22/4/2021 as being void, illegal, time barred, beyond authority and hence unconstitutional.

(2.) The primary contention of the petitioner is that prior to issuance of show-cause notice, the petitioner is entitled for consultation with the Noticee before issuance of show-cause notice in terms of the Circular No.1053/02/2017-CX dtd. 10/3/2017. It is further submitted that the eligibility for availing the benefit of consultation with the noticee as per Para 5 of the Circular is fulfilled by the petitioner.

(3.) The learned counsel for the revenue however would state that benefit of the circular is subject to the rider where the show-cause notice is issued for "Preventive/offences relating to SCN's". The learned counsel further submits that no grounds are made out for interference with the show-cause notice. However, it is submitted upon instructions that the petitioner would be afforded an opportunity of hearing pursuant to the show-cause notice and till conclusion of adjudication, they would not resort to any coercive steps as may be permissible in law to be exercised.