Section 73/74 of the CGST Act, 2017 — Pre-SCN Consultation - The counsel for the Petitioner submitted that object of pre-show cause consultation is to save time of both, the Revenue and the Assessee. The counsel for the respondent submitted that only a notice under Rule 142(1-A) is not a SCN has been challenged, which is premature. The court observed that it would be appropriate to defer the hearing so that the learned ASG can take instructions whether the case of the Petitioner is covered by the Circulars as sought to be contended by the Petitioners.

Held that:- The Hon’ble High Court listed the matter over to 30 March 2020.