https://www.taxtmi.com/caselaws?id=308029 A show-cause-cum-demand notice was liable to be set aside because the binding circular required mandatory pre-show-cause notice consultation for high-pitch demands above the specified threshold. The record did not show that the request for adjournment or additional time was considered, nor that any decision on the consultation hearing was communicated before issuance of the notice. Issuing the notice without effective consultation therefore breached the circular and violated the principles of natural justice. The matter was directed to be taken up afresh by issuing a fresh notice for pre-show-cause notice consultation in accordance with law. en-us Mon, 14 Feb 2022 00:00:00 +0530 Thu, 25 May 2023 09:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308029 A show-cause-cum-demand notice was liable to be set aside because the binding circular required mandatory pre-show-cause notice consultation for high-pitch demands above the specified threshold. The record did not show that the request for adjournment or additional time was considered, nor that any decision on the consultation hearing was communicated before issuance of the notice. Issuing the notice without effective consultation therefore breached the circular and violated the principles of natural justice. The matter was directed to be taken up afresh by issuing a fresh notice for pre-show-cause notice consultation in accordance with law. Case-Laws Service Tax Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308029