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TMI Blog2022 (8) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... there has been violation of principles of natural justice is agreed upon - however, quashing of the said show cause notice-cum-demand would not be necessary in the facts and circumstances of the case and if the order passed in the writ petition is slightly modified, it will not only protect the interest of the assessee but also the interest of the revenue. The instant appeal stands partly allowed and the order and direction issued by the learned Single Judge quashing the show cause notice cum demand letter dated 11.10. 2021 is set aside and the contents of the show cause notice shall be treated as additional information in addition to audit observation dated 01.10.2021. The appellant/assessing officer is directed to fix a date for personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner referred to various circulars issued by the department and it was contended that pre-consultation was mandatory especially when the demand is over and above Rs.50,00,000/-. The learned Single Bench has quashed the show cause notice, however, preserved the right of the department to issue a fresh show cause notice. Pre-consultation is based upon an audit observation dated 01.10.2021 alleging that there is contravention of provisions of Section 70 of the Finance Act, 1994 (as amended) and Service Tax Rules 1994. The circulars issued by the department are for the purpose of regulating the process of enforcement of the statutory provisions. The reason being that in cases where there are clarifications required to be obtained from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Till such time no coercive action shall be initiated against the respondent-writ petitioner. The respondent-writ petitioner shall submit their written objection to the audit observation as well as allegations in the show cause notice which we have directed to be treated as additional information in addition to the audit objection within 15 days from the date of receipt of the server copy of this order. Therefore, the assessing officer shall fix a date of personal hearing of the assessee and shall consider the documents that they may produce and thereafter shall proceed on merits and in accordance with law within 10 days from the date on which the personal hearing is concluded. In the light of the above, it will not be open to the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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