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2023 (4) TMI 70 - BOMBAY HIGH COURTViolation of principles of Natural Justice - case of petitioner is that prior to issuance of show cause notice a pre-show cause notice consultation is mandatory as per the provisions of Master Circular No.1053/02/2017-CX dated 10 March 2017 issued by Central Board - Petitioner contended that though the notice was issued to the Petitioner to attend for pre-show cause notice consultation, though time was given, it was not possible for the Petitioner to attend the pre-show cause notice consultation - HELD THAT:- Admittedly pre-show cause notice consultation has been facilitated to the Petitioner in this case. Considering the object behind the pre-show cause notice consultation which is beneficial to the assessee as well as revenue, it is opined that the situation has been remedied by fixing the date for the pre-show cause notice consultation. The learned counsel for the parties leave it to the court to fix the date for pre-show cause notice consultation. Accordingly, the Petitioner will appear before the concerned Adjudicating Authority on 10 April 2023. Concerned Adjudicating authority will thereafter fix a suitable date for pre-show cause notice consultation. If in the pre-show cause notice consultation the Adjudicating Authority is of the opinion that there exists the liability of the Petitioner and show cause notice is to be pursued then it is open to the Petitioner to take necessary steps as may be warranted in law and fact to challenge the show cause notice - Till the pre-show cause notice consultation process is over, the impugned show cause notice shall not be given effect to. Writ Petition is accordingly disposed of.
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