Pre-Consultation Not Mandatory Before Service Tax SCN: Madras HC

Brilliant Corporate Services Private Limited, (Now known as M/s. Brivas Private Limited) Vs Commissioner (Madras High Court)

The petitioner, Brilliant Corporate Services Private Limited, challenged a show cause notice dated 23.10.2019 issued by the Commissioner of GST and Central Excise, Chennai Outer Commissionerate. The notice was issued to five entities, including the petitioner, based on common directorship and partnership among them. The petitioner argued that the notice violated the CBEC Master Circular No.1053/2/2017-CX dated 10.03.2017, which mandates a pre-consultation whe

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