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Pre-show cause notice consultation necessary even if same is preventive / related to an offence

Case Law Details

Case Name
L and T Hydrocarbon Engineering Ltd Vs Union of India (Gujarat High Court)
Date of Judgement/Order
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Advertisement L and T Hydrocarbon Engineering Ltd Vs Union of India (Gujarat High Court) Gujarat High Court has held that- [a] The Revenue is not correct in its stance that in the case on hand, the pre-show cause notice consultation was not necessary as the impugned show cause notice is for preventive / related to an offence. Just because, the origin of the show cause notice is the intelligence gathered from the Additional Director General, the same by itself would not bring the show cause notice within the ambit of preventive / offence. [b] The extended period of limitation under Section 1...
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