https://www.taxtmi.com/caselaws?id=792313 Pre-show cause notice consultation was mandatory under the departmental circulars, and the impugned notice fell outside the stated exceptions for fraud, collusion, wilful misstatement, suppression of facts, or intent to evade. Because the notice was issued in breach of that binding procedural requirement, it was not sustainable in law and was quashed. The writ petition was maintainable despite an alternative statutory remedy, since the challenge went to the jurisdictional validity of the notice itself and the notice was ex facie not maintainable. The revenue was left free to proceed afresh in accordance with law, including by complying with the pre-notice consultation procedure. en-us Mon, 27 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 15:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792313 Pre-show cause notice consultation was mandatory under the departmental circulars, and the impugned notice fell outside the stated exceptions for fraud, collusion, wilful misstatement, suppression of facts, or intent to evade. Because the notice was issued in breach of that binding procedural requirement, it was not sustainable in law and was quashed. The writ petition was maintainable despite an alternative statutory remedy, since the challenge went to the jurisdictional validity of the notice itself and the notice was ex facie not maintainable. The revenue was left free to proceed afresh in accordance with law, including by complying with the pre-notice consultation procedure. Case-Laws Central Excise Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792313