SCN without Mandatory pre-show cause notice consultation is not valid

Back Office It Solutions Private Limited Vs Union of India & Ors. (Delhi high Court)

We are of the view that the contesting respondents were mandatorily required to have a pre-show cause notice consultation with the petitioner-company and that having not being done in the instant matter, the proceedings initiated by the contesting respondents via the impugned show cause notice are non-est in law. That being said, the only issue, which remains to be addressed, is concerning limitation. This aspect is pending consideration

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