https://www.taxtmi.com/caselaws?id=458677 A demand-cum-show-cause notice was set aside because the pre-consultation process did not provide a meaningful opportunity to respond. The notice allowed only one day for appearance and referred to virtual consultation, but the petitioner's assertion that it went to file a reply and no responsible officer was available was not specifically denied. Once the department chose to issue a pre-consultation notice, it was bound to afford a proper opportunity of consultation and reply. The notice was therefore invalid for denial of procedural fairness, without any adjudication on the merits. en-us Thu, 11 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458677 A demand-cum-show-cause notice was set aside because the pre-consultation process did not provide a meaningful opportunity to respond. The notice allowed only one day for appearance and referred to virtual consultation, but the petitioner's assertion that it went to file a reply and no responsible officer was available was not specifically denied. Once the department chose to issue a pre-consultation notice, it was bound to afford a proper opportunity of consultation and reply. The notice was therefore invalid for denial of procedural fairness, without any adjudication on the merits. Case-Laws GST Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458677