https://www.taxtmi.com/highlights?id=93015 The HC quashed and set aside the impugned show-cause notices issued to the petitioners for violation of the mandatory pre-consultation procedure prescribed by the CBEC master circulars, finding the circulars binding on the Revenue and the absence of any invoked exception. The court held the pre-consultative requirement material to administrative fairness and trade facilitation; on that ground the SCNs issued without such consultation were invalid. The Revenue was granted liberty to initiate the prescribed pre-consultation by issuing a pre-consultation notice within four weeks from the date of upload of the order. Petition dismissed as disposed of accordingly. en-us Fri, 03 Oct 2025 08:30:38 +0530 Fri, 03 Oct 2025 08:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93015 The HC quashed and set aside the impugned show-cause notices issued to the petitioners for violation of the mandatory pre-consultation procedure prescribed by the CBEC master circulars, finding the circulars binding on the Revenue and the absence of any invoked exception. The court held the pre-consultative requirement material to administrative fairness and trade facilitation; on that ground the SCNs issued without such consultation were invalid. The Revenue was granted liberty to initiate the prescribed pre-consultation by issuing a pre-consultation notice within four weeks from the date of upload of the order. Petition dismissed as disposed of accordingly. Highlights Service Tax Fri, 03 Oct 2025 08:30:38 +0530 https://www.taxtmi.com/highlights?id=93015