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    <description>HC set aside tax demand order against petitioner for export transactions and ESOP tax liability. The court found procedural irregularities in the original adjudication, including violation of natural justice principles. The matter was remanded for fresh consideration, directing the tax authority to review the case in light of recent CBIC Circular and provide petitioner opportunity to present supporting documents and arguments.</description>
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      <description>HC set aside tax demand order against petitioner for export transactions and ESOP tax liability. The court found procedural irregularities in the original adjudication, including violation of natural justice principles. The matter was remanded for fresh consideration, directing the tax authority to review the case in light of recent CBIC Circular and provide petitioner opportunity to present supporting documents and arguments.</description>
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