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![Pre-Show Cause Consultation Notice cannot be waived merely on ground of Voluntary Statement: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Pre-Show-Cause-Consultation-Notice-waived-Voluntary-Statement-Delhi-HC-Taxscan.jpg "Pre-Show Cause Consultation Notice cannot be waived merely on ground of Voluntary Statement: Delhi HC [Read Order]")
Pre-Show Cause Consultation Notice cannot be waived merely on ground of Voluntary Statement: Delhi HC [Read Order]
A division bench of the Delhi High Court comprising Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has held that the mandatory requirement of...
![Suspicion cannot be treated as proof in absence of Corroborative Evidence: CESTAT reduces Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Suspicion-Corroborative-Evidence-CESTAT-penalty-Customs-Act-Taxscan.jpeg "Suspicion cannot be treated as proof in absence of Corroborative Evidence: CESTAT reduces Penalty under Customs Act [Read Order]")
![Enhancement of Value on Voluntary Statement cannot be a Ground to invoke Penal Provisions/Confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Voluntary-Statement-Penal-Provisions-Confiscation-CESTAT-taxscan.jpeg "Enhancement of Value on Voluntary Statement cannot be a Ground to invoke Penal Provisions/Confiscation: CESTAT [Read Order]")
![Voluntary Statements recorded before Senior Intelligence Officer cannot constitute pre-show cause notice consultation: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Voluntary-Statements-Intelligence-Officer-pre-show-cause-notice-consultation-Delhi-High-Court-Taxscan.jpg "Voluntary Statements recorded before Senior Intelligence Officer cannot constitute pre-show cause notice consultation: Delhi High Court [Read Order]")