Pre-Consultation Mandatory Under Central Excise Law Unless Tax Evasion Intent Alleged

Tamilnadu Transmission Corporation Ltd Vs Commissioner of GST (Madras High Court)

The Madras High Court decided a batch of 30 matters comprising 21 writ appeals and 9 writ petitions, most of which challenged show cause notices, with a few challenging orders-in-original. The central issue common to all cases was whether the pre-consultative process under the Central Excise Act is mandatory prior to issuance of show cause notices on merits or passing of orders-in-original.

The Court examined the legal position by referring to a detailed decis

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