Pre SCN Consultation  ––- The petitioner challenged the impugned SCN dated 11th October, 2021 on the ground that the same was issued without considering the prayer for adjournment to the hearing fixed by the respondent concerned on its notice of pre-show-cause notice consultation as per Circular No.1076/02/2020 CX dated 19th November, 2020. The respondent counsel could not satisfy this Court as to whether in response to the prayer of the petitioner for granting time to attend hearing in connection with the preshow-cause-notice consultation any order was passed either rejecting or allowing the petitioner’s such prayer.

Held that:- The Hon’ble High Court set aside the impugned SCN and directed the respondents to issue a fresh notice of hearing for pre-show-cause-notice consultation within ten days and to take a decision on the same in accordance with law and in case of failure of the petitioner to attend the hearing on the date so fixed, the respondents shall be entitled to pass ex parte order and to take any further action in accordance with law.