Voluntary statements cannot constitute pre-show cause notice consultation

Gulati Enterprises Vs Central Board of Indirect Taxes And Customs (Delhi High Court) The other argument advanced by Mr Singh that because the authorised signatory of the petitioner i.e., Mr Tarun Gulati 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 authorised signatory petitioner proprietorship concern at the time of recording his statement, is untenable. This very argument was advanced on behalf of the revenue before a...