TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC held that the requirement of pre-consultation under the CBEC circular for matters involving demands exceeding Rs.50 lakhs is mandatory; absence of effective pre-consultation violated principles of natural justice. The court found the asserted pre-consultation notice was not actually received and that pandemic-related circumstances did not cure the procedural lapse. Consequently, the impugned show cause notice and the consequent original order were quashed and set aside. The Petitioner's challenge was allowed, and the Respondents were granted liberty to initiate and conduct the mandatory pre-consultation afresh in accordance with the circular and applicable law, after which further proceedings may be undertaken.
TaxTMI 
TaxTMI 
