https://www.taxtmi.com/caselaws?id=372015 CESTAT Kolkata held that an adjudication cannot sustain findings or liabilities that go beyond the show cause notice. The notice was issued against a partnership concern, but the adjudicating authority treated the appellant as a sole proprietor without notice on that issue and without giving her a proper opportunity to be heard. That departure from the scope of the notice violated natural justice, so the impugned orders were set aside and the matter was remanded for fresh adjudication after a reasonable hearing. en-us Tue, 22 May 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372015 CESTAT Kolkata held that an adjudication cannot sustain findings or liabilities that go beyond the show cause notice. The notice was issued against a partnership concern, but the adjudicating authority treated the appellant as a sole proprietor without notice on that issue and without giving her a proper opportunity to be heard. That departure from the scope of the notice violated natural justice, so the impugned orders were set aside and the matter was remanded for fresh adjudication after a reasonable hearing. Case-Laws Service Tax Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372015