The High Court quashed the impugned show cause notice for ...

High Court quashes service tax notice over Rs. 50 lakh due to lack of pre-notice consultation. Dept. directed to follow proper procedure.

Case Laws Service Tax

July 6, 2024

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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The High Court quashed the impugned show cause notice for ...

High Court quashes service tax notice over Rs. 50 lakh due to lack of pre-notice consultation. Dept. directed to follow proper procedure.

Case Laws Service Tax

July 6, 2024

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