Pre-show-cause notice consultation safeguards enforced, with the show cause notice stayed until consultation is completed.

Pre-show-cause notice consultation under the applicable departmental circular was treated as a beneficial procedural safeguard for both assessee and revenue. The High Court did not enter the disputed factual controversy over attendance and opportunity, noting that consultation had in any event been facilitated. It fixed a date for the petitioner to appear before the adjudicating authority and directed the authority to schedule a suitable consultation thereafter. The impugned show cause notice was kept in abeyance until the consultation process was completed.

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Issues: Whether the writ petition challenging the show cause notice should be disposed of by directing pre-show-cause notice consultation and keeping the notice in abeyance till that process is completed.

Analysis: The petition was founded on the requirement of pre-show-cause notice consultation under the applicable departmental circular. The Court did not go into the disputed factual controversy regarding attendance and opportunity, noting that consultation had in any event been facilitated. As the object of pre-show-cause notice consultation is beneficial to both assessee and revenue, the Court fixed a date for the petitioner to appear before the adjudicating authority and directed that the authority thereafter fix a suitable date for consultation. The Court also directed that the impugned notice not be given effect to until the consultation process was over.

Conclusion: The petition was disposed of with directions for pre-show-cause notice consultation, and the show cause notice was kept in abeyance until completion of that process.

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