https://www.taxtmi.com/caselaws?id=419313 Pre-show-cause notice consultation under the applicable Board circular was treated as a relevant safeguard against a high-pitch demand notice, and the petitioner made a prima facie case for interim protection when that consultation had not been afforded. The later circular was read as not excluding such consultation altogether and, at the interim stage, as not expressing any retrospective operation. The Court noted that a benefit available under a statute, circular, or notification is not ordinarily taken away retrospectively unless that intention is expressly stated. The respondents were restrained from proceeding further on the impugned notice until disposal of the writ petition. en-us Wed, 23 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419313 Pre-show-cause notice consultation under the applicable Board circular was treated as a relevant safeguard against a high-pitch demand notice, and the petitioner made a prima facie case for interim protection when that consultation had not been afforded. The later circular was read as not excluding such consultation altogether and, at the interim stage, as not expressing any retrospective operation. The Court noted that a benefit available under a statute, circular, or notification is not ordinarily taken away retrospectively unless that intention is expressly stated. The respondents were restrained from proceeding further on the impugned notice until disposal of the writ petition. Case-Laws GST Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419313