https://www.taxtmi.com/caselaws?id=777210 CESTAT allowed the appeal and set aside the impugned order, holding the show-cause and adjudication deficient. The authority impermissibly relied on income-tax information for a single year to extrapolate higher income for later years, failed to treat section 72 and 73 distinctly, and issued a tentative notice without adequate opportunity to respond. The adjudicator altered the case during proceedings, disregarded export-promotion approvals (LoP/UAC) and related returns, and thereby violated principles of natural justice; consequently the demand was held untenable. en-us Tue, 19 Aug 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777210 CESTAT allowed the appeal and set aside the impugned order, holding the show-cause and adjudication deficient. The authority impermissibly relied on income-tax information for a single year to extrapolate higher income for later years, failed to treat section 72 and 73 distinctly, and issued a tentative notice without adequate opportunity to respond. The adjudicator altered the case during proceedings, disregarded export-promotion approvals (LoP/UAC) and related returns, and thereby violated principles of natural justice; consequently the demand was held untenable. Case-Laws Service Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777210