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2019 (5) TMI 1630 - GUJARAT HIGH COURTConsultation with noticee before issue of show cause notice - Circular No.1053/2/2017-CX dated 10.3.2017 of CBEC - It was pointed out that the petitioner immediately replied to the said pre-show cause notice asking for a reasonable time as the person who was aware of the entire facts was not reachable. It was pointed out that thereafter on the very same day, that is, on 12.4.2019 the impugned show cause notice has been issued, which is not in the spirit of the circular dated 10.3.2017. HELD THAT:- Issue Notice returnable on 27th June, 2019. By way of ad-interim relief, further proceedings pursuant to the impugned show cause notice dated 12.4.2019 are hereby stayed.
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