https://www.taxtmi.com/caselaws?id=312410 A departmental circular requiring pre-show-cause consultation before issuing notices for demands above the prescribed threshold was treated as binding on departmental authorities, and notices issued without that consultation were quashed. The Court also recognised that, in the exceptional circumstances of the COVID-19 disruption and the petitioner's demonstrated financial difficulty, further time to comply with the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could be granted. Relief was therefore given both by permitting payment within the time fixed by the order and by setting aside the impugned notices, without affecting lawful rights if default occurred or the scheme conditions were not met. en-us Fri, 17 Dec 2021 00:00:00 +0530 Thu, 15 Feb 2024 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312410 A departmental circular requiring pre-show-cause consultation before issuing notices for demands above the prescribed threshold was treated as binding on departmental authorities, and notices issued without that consultation were quashed. The Court also recognised that, in the exceptional circumstances of the COVID-19 disruption and the petitioner's demonstrated financial difficulty, further time to comply with the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could be granted. Relief was therefore given both by permitting payment within the time fixed by the order and by setting aside the impugned notices, without affecting lawful rights if default occurred or the scheme conditions were not met. Case-Laws Indian Laws Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312410