Pre-Show Cause Notice consultation mandatory before issuance of SCN

Dharamshil Agencies Vs Union of India (Gujarat High Court) Appellant challenged the legal validity of the Show Cause Notice dated April 12, 2019. The facts of the case are that the Petitioner was issued a pre-show cause consultation notice letter dated April 12, 2019 consultation calling upon Petitioner to remain present on the same day at 14 hrs for pre-show cause notice consultation. Due to such short notice, the Petitioner submitted a letter requesting the Department for another dare for pre-show cause notice consultation. However, the Department issued the SCN on the same day i.e., April 1...