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TMI Blog2022 (2) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for pre-show- cause-notice consultation within ten days from date and to take a decision on the same in accordance with law and in case of failure of the petitioner to attend the hearing on the date so fixed by the respondents concerned, the respondents concerned shall be entitled to pass ex parte order and to take any further action in accordance with law. It is clarified that this court has not gone into the merits of the impugned show-cause-cum-demand notice dated November 11, 2021 and the impugned show-cause-cum-demand notice is set aside only on the ground of violation of principle of natural justice and violation of the paragraph 4 of the aforesaid circular of the Board dated November 19, 2020 in dealing with pre-show-cause-co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the writ petition requesting the authority concerned to grant adjournment and praying for some time in view of its inability due to puja vacation and without considering the said prayer for granting time and without passing any formal order on the aforesaid pre-show-cause notice consultation dated October 5, 2021 and without taking into consideration the aforesaid circular of the Board dated November 19, 2020, particularly paragraph 4 of the said circular, the authority concerned even without intimating the petitioner about fate of its prayer for granting time to attend hearing and any order if at all passed on the said pre-show-cause notice consultation, issued the impugned show-cause-cum-demand notice dated October 11, 2021, which acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd dated October 11, 2021 and whether any intimation was given to the petitioner in this regard. 6. The learned advocate appearing for the respondents also submits that the petitioner is not entitled to take the benefit of the aforesaid circular dated November 19, 2020 since another subsequent Circular No. 1079/05/ 2021-6 dated November 11, 2021 has been issued by the Board and para- graph 5 of which says that pre-show-cause-notice consultation is not mandatory but he could not satisfy this court about the fact as to whether the said circular is retrospective in nature and it is well-settled principle of law that any circular, statute or notification the benefit which a person was enjoying cannot be taken away retrospectively unless it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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