https://www.taxtmi.com/caselaws?id=791070 Timely issuance of a demand-cum-show cause notice under Section 73(1) of the Finance Act, 1994 was treated as a condition precedent to jurisdiction, not a mere procedural requirement. Because the notice for the 2016-2017 period was issued on 11.04.2022, it was time-barred; the adjudication founded on that notice therefore lacked foundational jurisdiction and could not stand. The Court also noted that the availability of an appellate remedy did not bar writ relief where the proceedings were wholly without jurisdiction, so the impugned adjudication was liable to be quashed. en-us Mon, 04 May 2026 00:00:00 +0530 Sat, 25 Jul 2026 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791070 Timely issuance of a demand-cum-show cause notice under Section 73(1) of the Finance Act, 1994 was treated as a condition precedent to jurisdiction, not a mere procedural requirement. Because the notice for the 2016-2017 period was issued on 11.04.2022, it was time-barred; the adjudication founded on that notice therefore lacked foundational jurisdiction and could not stand. The Court also noted that the availability of an appellate remedy did not bar writ relief where the proceedings were wholly without jurisdiction, so the impugned adjudication was liable to be quashed. Case-Laws Service Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791070