https://www.taxtmi.com/caselaws?id=428776 The Court found in favor of the petitioner, highlighting violations of statutory provisions in the issuance of the show cause notice and order-in-original. It noted the premature issuance of the show cause notice before the mandated consultation period had lapsed, emphasizing the importance of procedural fairness and adherence to legal requirements. The impugned order was set aside, allowing the respondent to commence proceedings anew in compliance with the law. Costs were awarded to the petitioner, and the respondent was directed to file a duly notarized counter-affidavit. en-us Tue, 20 Sep 2022 00:00:00 +0530 Sat, 18 Feb 2023 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428776 The Court found in favor of the petitioner, highlighting violations of statutory provisions in the issuance of the show cause notice and order-in-original. It noted the premature issuance of the show cause notice before the mandated consultation period had lapsed, emphasizing the importance of procedural fairness and adherence to legal requirements. The impugned order was set aside, allowing the respondent to commence proceedings anew in compliance with the law. Costs were awarded to the petitioner, and the respondent was directed to file a duly notarized counter-affidavit. Case-Laws Customs Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428776