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    <title>2023 (1) TMI 1474 - BOMBAY HIGH COURT</title>
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    <description>The HC acknowledged the mandatory requirement for pre-consultation before issuing Show Cause Notices (SCNs) demanding service tax exceeding fifty lakh rupees, as per circulars from the Central Board of Excise and Customs. The Court found the SCNs procedurally flawed due to the absence of pre-consultation but refrained from making a final determination, pending a related Supreme Court decision on the limitation issue. Consequently, the HC stayed the execution of the SCNs and listed the petitions for further hearing, allowing parties to make further applications as necessary.</description>
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    <pubDate>Mon, 30 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (1) TMI 1474 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=460645</link>
      <description>The HC acknowledged the mandatory requirement for pre-consultation before issuing Show Cause Notices (SCNs) demanding service tax exceeding fifty lakh rupees, as per circulars from the Central Board of Excise and Customs. The Court found the SCNs procedurally flawed due to the absence of pre-consultation but refrained from making a final determination, pending a related Supreme Court decision on the limitation issue. Consequently, the HC stayed the execution of the SCNs and listed the petitions for further hearing, allowing parties to make further applications as necessary.</description>
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      <pubDate>Mon, 30 Jan 2023 00:00:00 +0530</pubDate>
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