2019 (11) TMI 1602 - SC - Service Tax

Revival of earlier SCN - Pre SCN consultation - whether prior to issuing the impugned SCN dated 4th September 2018, the Office of the Principal Commissioner, Central Excise, Service Tax and Central Tax Commissionerate, Delhi South (the Respondent herein) ought to have held a pre-notice consultation with the Petitioner in terms of para 5.0 of Master Circular dated 10th March, 2017 issued by the CBEC? - it was held by High Court that without expressing any view on the merits of the case of either party in relation to the issues raised in the impugned SCN, the Court sets aside the impugned SCN dated 4th September, 2018 and relegates the parties to the stage prior to issuance of impugned SCN. HELD THAT - Issue notice confined to the above issue, returnable in eight weeks.

Summary

The Supreme Court of India in 2019 (11) TMI 1602 condoned delay. The Additional Solicitor General requested to revive an earlier show cause notice if a fresh one is issued after pre-consultation, to avoid limitation objections. Notice issued on this issue, returnable in eight weeks.