2020 (3) TMI 661

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.... Anita Sumanth For the Petitioner : Mr.M.A.Mudi Mannan For the Respondent : Mrs. Hema Muralikrishnan Senior Standing Counsel for R1 ORDER The petitioner has challenged a show cause notice dated 23.10.2019 on the point that the procedure set out for adjudication/assessment has not been followed, insofar as there is no pre-consultative process that has been followed in this case. 2. When the ....

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....thout expecting any further notice in this regard. Let appropriate orders be passed by the Assessing Authority, after hearing the petitioner, uninfluenced by the remarks/order passed by the Audit team. 3. The petitioner appeared before the second respondent on 02.01.2020 and after hearing the petitioner a pre-adjudication consultation has been been afforded and a pre-consultative order passed by....

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....s). He has finally come to the conclusion that there could be no amicable resolution of the matter inter se the parties. Order dated 09.01.2020 has been made available to the learned counsel for the petitioner who agrees that the five points in respect of which the adjudicative/consultative proceedings were conducted are identical to those raised in the show cause notice. With the passing of ord....