https://www.taxtmi.com/caselaws?id=789687 No breach of natural justice was found because the order recorded that adequate hearing had been afforded and the record did not support denial of opportunity. The challenge to invocation of Section 73 of the Finance Act, 1994 and to limitation was not accepted as a ground for writ interference, since reasons had been given and an alleged jurisdictional error did not by itself justify Article 226 intervention when an efficacious statutory appeal was available. The petitioners were directed to pursue the appellate remedy, with delay to be condoned if the appeal was filed within the stipulated time and the discharge certificate could be placed before the appellate authority. en-us Thu, 09 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789687 No breach of natural justice was found because the order recorded that adequate hearing had been afforded and the record did not support denial of opportunity. The challenge to invocation of Section 73 of the Finance Act, 1994 and to limitation was not accepted as a ground for writ interference, since reasons had been given and an alleged jurisdictional error did not by itself justify Article 226 intervention when an efficacious statutory appeal was available. The petitioners were directed to pursue the appellate remedy, with delay to be condoned if the appeal was filed within the stipulated time and the discharge certificate could be placed before the appellate authority. Case-Laws Service Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789687