Mandatory pre-show cause consultation under the Master Circular led to abeyance of the notice pending fresh consultation.

Where the mandatory pre-show cause notice consultation required under the Master Circular had not been followed, the Gujarat HC directed the authorities to undertake pre-consultation and keep the impugned show-cause notice or order-in-original in abeyance. The court required the outcome of that consultation to be placed on record within four weeks, reflecting that non-compliance with the consultation requirement justified interim relief pending further administrative action.

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Issues: Whether the impugned show-cause notice or order-in-original could be kept in abeyance and pre-consultation directed on the ground that the mandatory pre-show cause notice consultation requirement under the Master Circular had not been followed.

Outcome: The authorities were directed to undertake pre-consultation and keep the impugned notice or order-in-original in abeyance, with the outcome to be placed on record within four weeks.

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