https://www.taxtmi.com/caselaws?id=788231 Order and rectification were set aside because the adjudicating authority relied on outside information without independent inquiry into whether contested receipts had territorial nexus with the State, and the petitioner lacked adequate opportunity to present documents and to invoke exemption, limitation and double taxation defences; procedural infirmity justified remand. The matter is to be re-adjudicated after affording a single opportunity to the petitioner to place all relevant contentions on territorial nexus, exemption, double taxation and limitation, to be completed within six weeks. en-us Mon, 16 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788231 Order and rectification were set aside because the adjudicating authority relied on outside information without independent inquiry into whether contested receipts had territorial nexus with the State, and the petitioner lacked adequate opportunity to present documents and to invoke exemption, limitation and double taxation defences; procedural infirmity justified remand. The matter is to be re-adjudicated after affording a single opportunity to the petitioner to place all relevant contentions on territorial nexus, exemption, double taxation and limitation, to be completed within six weeks. Case-Laws Service Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788231