The Court is not inclined to interfere at the present stage of the SCN.
Show Cause Notice —Pre SCN Consultation — The petitioner challenged the SCN dated 8th/9th April 2021 on the ground that the requirement of holding the mandatory pre-SCN consultation in terms of the Master Circular dated 10th March 2017 by the CBIC has not been complied with. The Senior Standing Counsel submitted that prior to the issuance of the impugned SCN, several summonses were issued to the Petitioner and to its Director to appear and furnish relevant information and yet many of the summons were not responded to. The Court observed that purpose of paragraph 5.0 of the Master Circular is only that there should be “trade facilitation” and “voluntary compliance” in order to reduce the necessity of issuing a SCN. Numerous summons were issued. Therefore, the requirement of there having to be a consultation stands satisfied.
Held that:- The Hon’ble High Court did not interfere at the present stage of the SCN and extended the time for the Petitioner to reply to the SCN up to 16th August, 2021.
The Court is not inclined to interfere at the present stage of the SCN.
Show Cause Notice —Pre SCN Consultation — The petitioner challenged the SCN dated 8th/9th April 2021 on the ground that the requirement of holding the mandatory pre-SCN consultation in terms of the Master Circular dated 10th March 2017 by the CBIC has not been complied with. The Senior Standing Counsel submitted that prior to the issuance of the impugned SCN, several summonses were issued to the Petitioner and to its Director to appear and furnish relevant information and yet many of the summons were not responded to. The Court observed that purpose of paragraph 5.0 of the Master Circular is only that there should be “trade facilitation” and “voluntary compliance” in order to reduce the necessity of issuing a SCN. Numerous summons were issued. Therefore, the requirement of there having to be a consultation stands satisfied.
Held that:- The Hon’ble High Court did not interfere at the present stage of the SCN and extended the time for the Petitioner to reply to the SCN up to 16th August, 2021.