The High Court quashed the impugned show cause notice for service tax demand exceeding Rs. 50,00,000/-...

The High Court quashed the impugned show cause notice for service tax demand exceeding Rs. 50,00,000/- due to the department's failure to conduct mandatory pre-notice consultation as per the Master Circular dated 10.03.2017. Despite the court's earlier order to keep the notice in abeyance and complete the consultation by 18.04.2024, the department scheduled a hearing on 23.04.2024 without passing any order. Consequently, the court set aside the notice, allowing the department to initiate proceedings after conducting proper pre-notice consultation within the limitation period. .....

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