https://www.taxtmi.com/caselaws?id=406404 HC held that proceedings initiated by issuance of a show-cause notice were non est in law because the respondents failed to hold the mandatory pre-show-cause consultation with the petitioner; accordingly the impugned notice was quashed. The court left open the limitation question, noting it is pending before the SC as to when limitation commences. The respondents must communicate a date, time and venue for the required pre-show-cause consultation and the concerned officer must afford a personal hearing to the petitioner's authorised representative. Petition disposed. en-us Mon, 05 Apr 2021 00:00:00 +0530 Sat, 06 Sep 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406404 HC held that proceedings initiated by issuance of a show-cause notice were non est in law because the respondents failed to hold the mandatory pre-show-cause consultation with the petitioner; accordingly the impugned notice was quashed. The court left open the limitation question, noting it is pending before the SC as to when limitation commences. The respondents must communicate a date, time and venue for the required pre-show-cause consultation and the concerned officer must afford a personal hearing to the petitioner's authorised representative. Petition disposed. Case-Laws Service Tax Mon, 05 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406404