Constitutional Challenge Admitted Because Pre GST SCN Consultation Made Discretionary

Zeta International Vs Additional Director (Delhi High Court) The Delhi High Court considered a writ petition challenging the constitutional validity of Notification No. 79/2020–Central Tax dated 15 October 2020, which amended Rule 142(1A) of the CGST Rules, 2017 by making pre-consultation before issuance of a show cause notice discretionary instead of mandatory. The Court issued notice and directed parties to file written submissions. It ordered that the petitioner must participate in the ongoing show cause proceedings and be granted a personal hearing. While proceedings pursuant to the show...