Order passed outside the purview of show cause notice is unsustainable: Allahabad HC

Samsung India Electronics Private Limited Vs State of U.P. And Others (Allahabad High Court) Allahabad High Court held that in the present case department has deviated from the show cause notice and any order passed by it running contrary to the grounds taken in the show cause notice cannot be sustained in law. Facts- The petitioner is a company engaged in the export of Information Technology design and software development services pertaining to mobile devices (“IT Services”) to its overseas holding company, namely, M/s Samsung Electronics Company Limited, Korea. Such export of IT service...