https://www.taxtmi.com/caselaws?id=456207 A show-cause notice in a duty demand matter was challenged on the ground that it had been issued without the pre-show-cause consultation required by the Master Circular where the demand exceeded the prescribed threshold. The procedural requirement of prior consultation was treated as mandatory before further steps could proceed, and the authorities were directed to undertake that consultation. The impugned notice was to remain in abeyance until the next hearing. en-us Thu, 14 Mar 2024 00:00:00 +0530 Sat, 06 Jul 2024 06:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456207 A show-cause notice in a duty demand matter was challenged on the ground that it had been issued without the pre-show-cause consultation required by the Master Circular where the demand exceeded the prescribed threshold. The procedural requirement of prior consultation was treated as mandatory before further steps could proceed, and the authorities were directed to undertake that consultation. The impugned notice was to remain in abeyance until the next hearing. Case-Laws Service Tax Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456207