https://www.taxtmi.com/caselaws?id=786442 The writ challenges the territorial and subject-matter competence of the Superintendent to adjudicate notices invoking the extended period of limitation for taxability, classification and valuation. The HC applied established exceptions permitting relief under Article 226 despite an alternative statutory remedy and found the Superintendent acted without jurisdiction in taking up matters involving extended limitation and core tax determinations; an absence of jurisdiction renders the impugned order a nullity. Participation by the taxpayer did not cure the defect. Consequently the impugned adjudication order was set aside on jurisdictional grounds and the matter was not remitted for appellate proceeding. en-us Mon, 02 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786442 The writ challenges the territorial and subject-matter competence of the Superintendent to adjudicate notices invoking the extended period of limitation for taxability, classification and valuation. The HC applied established exceptions permitting relief under Article 226 despite an alternative statutory remedy and found the Superintendent acted without jurisdiction in taking up matters involving extended limitation and core tax determinations; an absence of jurisdiction renders the impugned order a nullity. Participation by the taxpayer did not cure the defect. Consequently the impugned adjudication order was set aside on jurisdictional grounds and the matter was not remitted for appellate proceeding. Case-Laws GST Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786442