Pre-show-cause notice consultation not Mandatory but Directory & Discretionary

Jagdish Das Vs Union of India (Calcutta High Court) Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned show-cause-cum-demand notice dated 23rd April, 2021 issued by the CGST Authority concerned on the ground that the same was issued without issuing pre-show cause notice consultation as per Circular No.1076/02/2020 CX dated 11th November, 2020 issued by the Central Board of Indirect Taxes and Customs, relating to high pitch assessment involving due above Rs.50 lakhs and admittedly in this case the demand involved is about 50 lakhs, a...