Pre-Show Cause Consultation Not Mandatory if ST-3 Return Not Filed: Patna HC

Shashi Galvanising Private Limited Vs Principal Commissioner of CGST and Central Excise (Patna High Court) Patna High Court held that demand cum show cause notice without pre-show cause consultation as per Master Circular No. 1053/02/2017-CS dated 10.03.2017 justified since petitioner has failed to furnish requisite return in Form ST-3. Facts- Petitioner – Firm is a registered service tax payer under Service Tax – Chapter V of Finance Act, 1994. Firm has undertaken certain civil contract with the State of Bihar in the year 2010 read with agreement stated to have been entered in the...