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KRIDAY REALTY PRIVATE LIMITED vs. UNION OF INDIA AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

DR. S. MURALIDHAR
SAVITRI RATHO
Pet. Counsel
Harish Bindumadhavan
Mukesh Panda
Res. Counsel
R. Chimanka

Petitioner / Applicant

KRIDAY REALTY PRIVATE LIMITED
Respondent UNION OF INDIA AND ANOTHER
Court Orissa High Court
State

Odisha

Date Jul 6, 2021
Order No.

W.P.(C) No.16857 of 2021

Citation

2021(7) TAXREPLY 4364
Original Order
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ORDER

1. This matter is taken up by video conferencing mode. 2. The grievance of the present Petitioner as regards the impugned show cause notice (SCN) dated 8th/9th April 2021 issued to it by the Additional Director General, Directorate General of Goods and Service Tax Intelligence, Bhubaneswar (Opposite Party No.2) is that the requirement of holding the mandatory pre-SCN consultation in terms of the Master Circular dated 10th March 2017 of the Department of Revenue, Central Board of Excise and Customs has not been complied with. 3. Relying on the decision of the Delhi High Court in Back Office IT Solutions Private Limited v. Union of India, 2021 (4) TMI 520 and Amadeus India Pvt. Ltd v. Pr. Commr. of C. Ex., S.T. and Central Tax 2019 (25) GSTL 486 (Del.) and other decisions, it is urged by Mr. Harish Bindumadhavan, learned counsel for the Petitioner, that the impugned SCN ought to be set aside and a mandamus issued to Opposite Parties to first hold the pre-SCN consulta....

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