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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.
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.
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