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2019 (5) TMI 874 - HC - Service TaxPrinciples of Natural Justice - issue of Show Cause Notice (SCN) without pre-SCN Consultation based on Audit - petitioner has sought an opportunity of personal hearing that has admittedly not been granted - HELD THAT:- While the report appears to proceed on the basis that the Consultative process is being implemented effectively and regularly, the present case would establish otherwise. The impugned SCN has been issued, admittedly, without engaging the petitioner/assessee in the process of pre-SCN consultation. The impugned show cause notice is set aside - The respondents will call upon the petitioner to appear before them with all relevant materials and afford it full opportunity of pre-SCN Consultation, prior to issuance of show cause notice, if at all found necessary - petition allowed.
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