https://www.taxtmi.com/caselaws?id=778278 The HC held the show cause notice and the consequent original order invalid for failure to follow mandatory pre-consultation under CBEC circular No. 1053/2/2017-CX when demands exceed Rs.50 lakhs. Relying on precedents from other HCs requiring pre-consultation, the court found the requirement was not met (the asserted invitation was not received and pandemic conditions were relevant). The impugned SCN dated 30 Dec 2020 and the order dated 1 May 2024 were set aside; respondents were granted liberty to conduct the mandatory pre-consultation and proceed thereafter. en-us Mon, 08 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778278 The HC held the show cause notice and the consequent original order invalid for failure to follow mandatory pre-consultation under CBEC circular No. 1053/2/2017-CX when demands exceed Rs.50 lakhs. Relying on precedents from other HCs requiring pre-consultation, the court found the requirement was not met (the asserted invitation was not received and pandemic conditions were relevant). The impugned SCN dated 30 Dec 2020 and the order dated 1 May 2024 were set aside; respondents were granted liberty to conduct the mandatory pre-consultation and proceed thereafter. Case-Laws Customs Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778278