GST: Voluntary statement cannot substitute pre-show cause notice consultation

Gulati Enterprises Vs Central Board of Indirect Taxes And Customs & Ors. (Delhi High Court) Mandatory requirement of pre-show cause notice consultation, as embedded in Rule 142 (1A) of the Central Goods and Service Tax Rules, 2017 – Voluntary statement cannot substitute pre-show cause notice consultation Revenue argued that as authorised signatory of petitioner had made a voluntary statement, the requirement of issuing a pre- show cause consultation notice stood satisfied, as all that the respondents/revenue would have said in the pre-show cause consultation notice was put to the aut...