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2022 (3) TMI 351 - CALCUTTA HIGH COURTValidity of SCN - monetary amount involved - Challenge on the ground that the SCN was issued without issuing pre-show-cause notice consultation as per Circular No.1076/02/2020 CX dated 19th November, 2020 issued by the Central Board of Indirect Taxes and Customs - high pitch assessment involving due above ₹ 50 lakhs - HELD THAT:- Admittedly in this case the demand involved is about 50 lakhs - On perusal of Circular of the Board dated 11th November, 2021, it is found that though the said pre-show-cause notice consultation to the noticee is not mandatory but it does not wholly exclude issuance of notice of pre-show-cause notice consultation, which means at least it is directory and discretionary and discretion has to be exercised by the authority in a judicious and reasonable manner and the respondent authority concerned cannot exercise his power of discretion in a discriminatory or arbitrary manner or without giving any reason for not exercising his power of discretion in favour of the noticee. The petitioner has been able to make out a prima facie case for an interim order and matter requires hearing since questions of law are involved in the matter. Respondents are directed to file affidavit-in-opposition within three weeks. Petitioner to file reply thereto, if any, within two weeks thereafter - List this matter for final hearing after six weeks.
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