Pre SCN Consultation ––- The intra-Court appeal has been filed against the order dated 14.02.2022, whereby the Single Bench has quashed the SCN, however, preserved the right of the department to issue a fresh SCN. The court observed that the respondent-writ petitioner did not have sufficient time to react to produce the necessary documents before the concerned authority for a pre-show cause notice consultation. Thus, there has been violation of principles of natural justice. However, quashing of the said SCN would not be necessary.

Held that:- The Hon’ble High Court partly allowed the appeal and set aside the direction issued by the learned Single Judge quashing the SCN. The assessing officer is directed to fix a date for PH. Till such time no coercive action shall be initiated against the respondent petitioner. It will not be open to the respondent assessee to raise the issue of limitation as we have partly allowed the appeal filed by the appellant department.