https://www.taxtmi.com/caselaws?id=464683 HC found breach of natural justice for failure to carry out pre-consultation before issuing the impugned show cause notice and allowed the petition, relegating the parties to the stage prior to issuance so the prescribed CBEC consultation can occur. The SC had taken a similar view, directing completion of proceedings from the consultation stage and permitting issuance of a show cause notice thereafter; statutory limitation does not bar such issuance. No observations were made on the merits or the exemption claim, which must be decided after consultation and factual examination. en-us Wed, 24 Apr 2024 00:00:00 +0530 Mon, 10 Nov 2025 19:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464683 HC found breach of natural justice for failure to carry out pre-consultation before issuing the impugned show cause notice and allowed the petition, relegating the parties to the stage prior to issuance so the prescribed CBEC consultation can occur. The SC had taken a similar view, directing completion of proceedings from the consultation stage and permitting issuance of a show cause notice thereafter; statutory limitation does not bar such issuance. No observations were made on the merits or the exemption claim, which must be decided after consultation and factual examination. Case-Laws Service Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464683