https://www.taxtmi.com/caselaws?id=440745 The judgment allowed the appeal filed by the appellant, setting aside the order of the Commissioner (Appeals). The court emphasized that the lack of specific grounds in the show cause notice rendered the confirmation of demand legally untenable, as both the Order-in-Original and Order-in-Appeal exceeded the scope of the allegations in the notice. The judgment underscored that decisions cannot be based on grounds not covered in the notice, depriving the appellant of an effective opportunity to defend their case and contravening principles of natural justice. en-us Mon, 24 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440745 The judgment allowed the appeal filed by the appellant, setting aside the order of the Commissioner (Appeals). The court emphasized that the lack of specific grounds in the show cause notice rendered the confirmation of demand legally untenable, as both the Order-in-Original and Order-in-Appeal exceeded the scope of the allegations in the notice. The judgment underscored that decisions cannot be based on grounds not covered in the notice, depriving the appellant of an effective opportunity to defend their case and contravening principles of natural justice. Case-Laws Service Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440745