The respondent is directed to hold the pre-consultation process once again, until the pre-consultation process concludes one way or the other, the show cause notice will not be proceeded with.
Pre Show Cause Notice Consultation –– The petitioner challenged the SCN dated 15.12.2020 on non-compliance with the requirements set out in para 5 of the Master Circular dated 10.03.2017 on the subject of show cause notice/adjudication and recovery, which states about pre SCN consultation. The petitioner counsel submitted that SCN was received on 14.12.2021 and Pre SCN consultation was fixed on 15.012.2020. The court in order dated 06.04.2021 has observed that this does not amount to proper compliance with the requirements as mentioned in the Master Circular. Thereafter, the petitioner was directed to appear before respondent on 28th April, 2021. The petitioner counsel submitted that on 28.04.2021 the respondent did not held genuine pre SCN consultation and in absence of genuine pre-consultation, the show cause notice dated 15.12.2020 may be set aside. The court observed that despite the opportunity, the respondents did not hold any genuine pre- consultation.
Held that:- The Hon’ble High Court directed the respondents to once again hold the consultation process with the petitioner. In such proceedings, the respondents will be guided by the observations of the Delhi High Court in the case of Omaxe Ltd., the consultation process would be concluded within two months.
The respondent is directed to hold the pre-consultation process once again, until the pre-consultation process concludes one way or the other, the show cause notice will not be proceeded with.
Pre Show Cause Notice Consultation –– The petitioner challenged the SCN dated 15.12.2020 on non-compliance with the requirements set out in para 5 of the Master Circular dated 10.03.2017 on the subject of show cause notice/adjudication and recovery, which states about pre SCN consultation. The petitioner counsel submitted that SCN was received on 14.12.2021 and Pre SCN consultation was fixed on 15.012.2020. The court in order dated 06.04.2021 has observed that this does not amount to proper compliance with the requirements as mentioned in the Master Circular. Thereafter, the petitioner was directed to appear before respondent on 28th April, 2021. The petitioner counsel submitted that on 28.04.2021 the respondent did not held genuine pre SCN consultation and in absence of genuine pre-consultation, the show cause notice dated 15.12.2020 may be set aside. The court observed that despite the opportunity, the respondents did not hold any genuine pre- consultation.
Held that:- The Hon’ble High Court directed the respondents to once again hold the consultation process with the petitioner. In such proceedings, the respondents will be guided by the observations of the Delhi High Court in the case of Omaxe Ltd., the consultation process would be concluded within two months.