2021 (6) TMI 797

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....r the Petitioner : Mr.B.Kumar, Senior Counsel for Mr.Mayank Jain For the R1 to R3 : Mr.Rajendran Raghavan Standing Counsel ORDER The petitioner is engaged in the operation of 600 Mega Watts Coal powered thermal plant located at Tuticorin, Tamil Nadu from where the electricity generated is supplied to TANGEDCO in terms of Electricity Act, 2003. The petitioner has also entered into Power Pu....

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....f Section 73 of the Finance Act. Further, the impugned notice has exceeded the territorial jurisdiction and also been issued without mandatory preconsultation. Moreover, the notice is also against the law laid down by the Hon'ble Supreme Court. 4.Although the show cause notice was issued in December, 2020, the challenge is made only now. When this Court raised preliminary objections that....

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....s open to the petitioner to convince the Authority as to the invalidity of the show cause notice issued by him and in case the Authority passes any final and adverse order and in such event, it is open to the petitioner to challenge the final order in a manner known to law. But it is certainly not open to the petitioner herein to challenge the show cause notice even on the ground of challenge to t....