Circular dated 11.11.2021 on pre-notice consultation – 2 steps ahead and 1 behind?
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- By Chetan Kulasri
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- Last Updated on 12 February, 2026
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Raghavan Ramabadran & Krithika Jaganathan – [2021] 133 taxmann.com 66 (Article)
The Central Board of Indirect Taxes and Customs has issued Circular No. 1079/03/2021-CX dated 11-11-2021 to clarify that pre-Show Cause Notice consultations are not mandatory for cases booked under the Central Excise Act, 1944 or the Finance Act, 1994 involving fraud, collusion, suppression, willful misstatement, or contravention of legal provisions with intent to evade payment of tax.
The clarification is baffling & ominous in equal parts and inimical to the purpose for which pre-dispute consultations were recommended. In this article, the authors have analysed the clarification and its import.
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