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of <h1>Authorities Directed to Hold Pre-Show Cause Consultation Per Master Circular; Outcome Due by October 26, 2023.</h1> <h3>M/s. Jay Mahakali Industrial Service Versus Union of India & 2 Other</h3> The Gujarat HC ordered respondent authorities to conduct a pre-show cause notice consultation in compliance with the Master Circular, as the initial ... Failure to abide by the requirement of the pre-show cause notice consultation as provided in Master Circular dated 10th March, 2017 - demand of duty involves more than Rs. 50,00,000/- - HELD THAT:- The respondent authorities are directed to undergo the process of pre-consultation keeping the impugned show-cause notice/order in original in abeyance and place the outcome of such pre-consultation on record before the next date of hearing. Such exercise shall be completed within four weeks. Stand over to 26th October, 2023. The Gujarat High Court, in a case regarding non-compliance with pre-show cause notice consultation requirements, issued an order directing respondent authorities to conduct the consultation as per the Master Circular. The impugned show-cause notice was found to be issued without following mandatory requirements. The Court referenced the case of Dharamshil Agencies Versus Union of India and noted that the matter is also pending before the Supreme Court regarding the issue of limitation if the notice is set aside. The respondent authorities were instructed to complete the pre-consultation process within four weeks and present the outcome before the next hearing scheduled for 26th October 2023.
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