https://www.taxtmi.com/article/detailed?id=9768 Pre-show-cause consultation is mandatory under the Board's instruction and master circular and non-compliance engages principles of natural justice and the binding effect of administrative circulars. Except for genuine preventive or offence-related cases, failure to consult has led courts to quash impugned show-cause notices and relegate parties to the stage prior to issuance so consultation can occur. The question of limitation for reviving or reissuing such notices after quashing remains unresolved pending higher court orders. en-us Mon, 03 May 2021 09:53:54 +0530 Mon, 03 May 2021 09:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9768 Pre-show-cause consultation is mandatory under the Board's instruction and master circular and non-compliance engages principles of natural justice and the binding effect of administrative circulars. Except for genuine preventive or offence-related cases, failure to consult has led courts to quash impugned show-cause notices and relegate parties to the stage prior to issuance so consultation can occur. The question of limitation for reviving or reissuing such notices after quashing remains unresolved pending higher court orders. Articles Service Tax Mon, 03 May 2021 09:53:54 +0530 https://www.taxtmi.com/article/detailed?id=9768