Pre-consultation notice not achieve its object if sufficient time not given to Assessee

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 appl...