{"id":8666,"date":"2026-04-14T17:29:40","date_gmt":"2026-04-14T11:59:40","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8666"},"modified":"2026-04-14T17:29:40","modified_gmt":"2026-04-14T11:59:40","slug":"pre-consultation-mandatory-before-scn-proceedings-quashed-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/pre-consultation-mandatory-before-scn-proceedings-quashed-hc","title":{"rendered":"Pre-Consultation Mandatory Before SCN \u2013 Proceedings Quashed | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000415971\/pre-consultation-process-as-per-cbic-circulars-mandatory-scn-issued-without-adopting-said-process-quashed-hc\">Tamilnadu Transmission Corporation Ltd. vs. Commissioner of GST Central Excise (audit), Coimbatore (2026) 39 Centax 27 (Mad.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Anita Sumanth<\/strong> &amp; <strong>Mummineni Sudheer Kumar<\/strong>, JJ.<\/li>\n<li><strong>Shri M.A. Mudimannan,<\/strong> for the Appellant.<\/li>\n<li><strong>Shri Rajnish Pathiyil<\/strong> SSC, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>Proceedings were initiated by the department by issuing show cause notices and passing orders-in-original under the Central Excise framework, which came to be challenged in a batch of writ petitions and writ appeals. The petitioners contended that the impugned proceedings were vitiated on the ground that the department had failed to follow the mandatory pre-consultation process prescribed under the CBIC Master Circulars prior to issuance of show cause notices and adjudication. It was further contended that such pre-consultation requirement was applicable uniformly and could not be bypassed. The department contended that <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Instruction%20F.%20No.%20116%2F13%2F2020-CX-3&amp;itemType=AP\">Instruction F. No. 116\/13\/2020-CX-3<\/a> dated 11-11-2021 excluded cases involving fraud, suppression, or wilful misstatement from the requirement of pre-consultation. The matter was accordingly placed before the Madras High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Madras High Court held that the pre-consultation process stipulated under the CBIC Master Circulars is mandatory prior to issuance of show cause notices and passing of orders-in-original. It was held that CBIC circulars are binding on the department and must be implemented uniformly, and no exclusion could be read into them except as expressly provided. Consequently, the impugned show cause notices and orders-in-original were quashed, and the proceedings were directed to be revived from the stage of pre-consultation in accordance with the law.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(25)%20G.S.T.L.%20486%20(Del.)&amp;itemType=AP\">Amadeus India Pvt. Ltd. v. Principal Commissioner<\/a> \u2014 2019 (25) G.S.T.L. 486 (Del.) \u2014 Noted [Para 4, 8, 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(50)%20G.S.T.L.%20522%20(Del.)&amp;itemType=AP\">Back Office IT Solutions Pvt. Ltd. v. Union of India<\/a> \u2014 2021 (50) G.S.T.L. 522 (Del.) \u2014 Referred [Para 4]<\/li>\n<li>Brilliant Corporate Services Pvt. Ltd. v. Commissioner \u2014 (2022) 104 GSTR 296 \u2014 Referred [Para 4]<\/li>\n<li>Commissioner of Income Tax v. Camco Colour Co. \u2014 [2002] 122 Taxman 336 (Bombay) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(165)%20E.L.T.%20257%209%20(S.C.)&amp;itemType=AP\">Commissioner v. Indian Oil Corpn. Ltd.<\/a> \u2014 2004 (165) E.L.T. 257 9 (S.C.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20231%20E.L.T.%2022%20(SC)&amp;itemType=AP\">Commissioner v. Ratan Melting &amp; Wire Industries<\/a> \u2014 2008 231 E.L.T. 22 (SC) = 2008 (12) S.T.R. 416 (S.C.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(55)%20G.S.T.L.%20516%20(Guj.)&amp;itemType=AP\">Dharamshil Agencies v. Union of India<\/a> \u2014 2021 (55) G.S.T.L. 516 (Guj.) \u2014 Referred [Para 4]<\/li>\n<li>Director of Inspection of Income-tax \u2014 [1974] 96 ITR 390 (SC) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(27)%20G.S.T.L.%2012%20(Mad.)&amp;itemType=AP\">Hitachi Power Europe GMBH Project Office v. CBIC<\/a> \u2014 2019 (27) G.S.T.L. 12 (Mad.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2029%20Centax%20353%20(Guj.)&amp;itemType=AP\">Jay Mahakali Industrial Services v. Union of India<\/a> \u2014 2025 (393) E.L.T. 28 (Guj.) = (2025) 29 Centax 353 (Guj.) \u2014 Referred [Para 4)<\/li>\n<li>K.P. Varghese v. Income Tax Officer \u2014 (1981) 4 SCC 173 \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2029%20Centax%20306%20(Pat.)&amp;itemType=AP\">Ramnath Prasad v. Principal Commissioner<\/a> \u2014 (2025) 29 Centax 306 (Pat.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2035%20Centax%20113%20(Bom.)&amp;itemType=AP\">Rochem Separation Systems (India) Pvt. Ltd. v. Union of India<\/a> \u2014 (2025) 35 Centax 113 (Bom.) \u2014 Followed [Para 3, 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(377)%20E.L.T.%20432%20(Mad.)&amp;itemType=AP\">Ruchi Soya Industries Ltd. v. Union of India<\/a> \u2014 2021 (377) E.L.T. 432 (Mad.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2028%20Centax%20235%20(Pat.)&amp;itemType=AP\">Singh Caterers and Vendors v. Directorate General of GST Intelligence<\/a> \u2014 (2025) 28 Centax 235 (Pat.) \u2014 Referred [Para 4]<\/li>\n<li>State of Tamil Nadu v. India Cements Ltd. \u2014 2011 (13) SCC 247 \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(392)%20E.L.T.%20338%20(Del.)&amp;itemType=AP\">Tata Teleservices Ltd. v. Commissioner<\/a> \u2014 2025 (392) E.L.T. 338 (Del.) = (2025) 28 Centax 191 (Del.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(16)%20G.S.T.L.%20376%20(Mad.)&amp;itemType=AP\">Tube Investment of India Ltd. v. Union of India<\/a> \u2014 2018 (16) G.S.T.L. 376 (Mad.) \u2014 Referred [Para 4]<\/li>\n<li>Union of India v. Arviva Industries India Ltd. \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2035%20Centax%20127%20(Bom.)&amp;itemType=AP\">Varalaxmi Construction Co. v. Union of India<\/a> \u2014 (2025) 35 Centax 127 (Bom.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(66)%20G.S.T.L.%20385%20(S.C.)&amp;itemType=AP\">Yaduka Agrotech Pvt. Ltd. v. Commissioner<\/a> \u2014 2022 (66) G.S.T.L. 385 (S.C.) \u2014 Referred [Para 4]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%201053%2F02%2F2017-CX&amp;itemType=AP\">CBIC Master Circular No. 1053\/02\/2017-CX<\/a>, dated 10-3-2017 [Paras 7, 11, 16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%201076%2F02%2F2020-CX.&amp;itemType=AP\">C.B.I. &amp; C. Circular No. 1076\/02\/2020-CX.<\/a> dated 19-11-2020 [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Instruction%20F.%20No.%20116%2F13%2F2020-CX-3&amp;itemType=AP\">C.B.I. &amp; C. Instruction F. No. 116\/13\/2020-CX-3<\/a> dated 11-11-2021 [Paras 11, 14]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Tamilnadu Transmission Corporation Ltd. vs. Commissioner of GST Central Excise&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8678,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-8666","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pre-Consultation Mandatory Before SCN \u2013 Proceedings Quashed | HC<\/title>\n<meta name=\"description\" content=\"HC holds CBIC pre-consultation process mandatory before SCN; notices issued without it quashed and proceedings to restart from consultation stage.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/pre-consultation-mandatory-before-scn-proceedings-quashed-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pre-Consultation Mandatory Before SCN \u2013 Proceedings Quashed | HC\" \/>\n<meta property=\"og:description\" content=\"HC holds CBIC pre-consultation process mandatory before SCN; 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