Pre-SCN Consultation Mandatory for Service Tax Demands Over Rs. 50 Lakhs: Bombay HC

Rochem Separation Systems (India) Pvt. Ltd. Vs Union of India (Bombay High Court) In a cluster of writ petitions led by Rochem Separation Systems (India) Pvt. Ltd. Vs Union of India, the Bombay High Court has decisively ruled that the pre-show cause notice (SCN) consultation process, as mandated by circulars from the Central Board of Indirect Taxes and Customs (CBIC), is a mandatory requirement for service tax demands exceeding Rs. 50 lakhs. Consequently, the court quashed the SCNs issued to the petitioners for non-compliance with this procedure. The judgment provides significant clarity on t...