Tribeni Processors Private Limited Vs Union of India (Gujarat High Court)
1. We have heard Mr. Poddar, the learned counsel appearing for the writ applicant.
2. It appears from the materials on record that the Joint Commissioner, CGST and Central Excise, Surat issued a pre-consultation notice dated 22.10.2021 to the writ applicant. This pre-consultation notice was received by the writ applicant by E-mail on 22.10.2021 itself at 6:47 p.m. This is evident from Annexure – C at Page 25. The writ applicant was asked to remain present on 23.10.2021 for the purpose of pre-consultation. The writ applicant was not in a position to respond in a short period of time.
3. On 24.10.2021 itself, the impugned show cause notice came to be issued.
4. The question is does the aforesaid make any sense? What is the object of pre-consultation?
5. Our attention has been drawn to a recent pronouncement of this High Court in the case of Dharamshil Agencies vs. Union of India, Special Civil Application No.8255 of 2019 decided on 23.07.2021 wherein a Co-ordinate Bench of this Court observed that the exercise of pre-consultation should not be a mere eye-wash. Pre-consulation should be meaningful.
6. In view of the aforesaid, let Notice be issued to the respondents, returnable on 02.2022.
7. Let there be an ad-interim order in terms of paragraph 15(c).
8. Direct service is permitted.
