https://www.taxtmi.com/caselaws?id=460221 An adjudicating authority cannot travel beyond the scope of a show-cause notice by treating a prior VCES rejection as finally determinative when that rejection had already attained finality and was separately appealable. The authority was required to confine its decision to the merits of the notice itself. Because the impugned order revisited the VCES issue instead of deciding the notice afresh, it was unsustainable and was set aside, with the matter remanded for fresh adjudication on the show-cause notice merits. en-us Mon, 26 Aug 2024 00:00:00 +0530 Wed, 15 Jan 2025 20:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460221 An adjudicating authority cannot travel beyond the scope of a show-cause notice by treating a prior VCES rejection as finally determinative when that rejection had already attained finality and was separately appealable. The authority was required to confine its decision to the merits of the notice itself. Because the impugned order revisited the VCES issue instead of deciding the notice afresh, it was unsustainable and was set aside, with the matter remanded for fresh adjudication on the show-cause notice merits. Case-Laws Service Tax Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460221