https://www.taxtmi.com/caselaws?id=464683 In a fiscal dispute, the High Court held that the impugned proceedings could be set aside and the parties restored to the pre-show cause consultation stage where prior consultation had not been undertaken before issuance of the proposed notice. Relying on the departmental master circular requiring consultation before a show cause notice, the Court followed the same procedural course adopted in a similar matter and remitted the matter for consultation. The merits of the claimed exemption were left open and not adjudicated. Any fresh show cause notice issued after consultation would not be barred by limitation. 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 In a fiscal dispute, the High Court held that the impugned proceedings could be set aside and the parties restored to the pre-show cause consultation stage where prior consultation had not been undertaken before issuance of the proposed notice. Relying on the departmental master circular requiring consultation before a show cause notice, the Court followed the same procedural course adopted in a similar matter and remitted the matter for consultation. The merits of the claimed exemption were left open and not adjudicated. Any fresh show cause notice issued after consultation would not be barred by limitation. Case-Laws Service Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464683