TaxTMI 
TaxTMI 
2026 (5) TMI 1363
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....Act, 2017 (hereinafter referred to as the said 'Act'). 3. The petitioners submit that the "order in original" has been passed without jurisdiction, by issuing a consolidated show cause notice for the period from financial year 2019-20 upto 2023-24. 4. In this context the learned counsel for the petitioner places reliance on the judgment of the Supreme Court in the case of Whirlpool Corporation -Vs- Registrar of Trademarks, reported in Mumbai (1998) 8 SCC 1 relying upon paragraph 15 which is reproduced below: "15. The question so raised by the Supreme Court in the very first para of the report were discussed by it in para 3 where respective arguments made in support and opposition of the controversy were noticed. It was conten....
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....case, notice was issued under section 73 of the Act for determination of the tax and therefore, the limitation period of three years as prescribed under section 73(10) would be applicable. Therefore, the contention of the respondent that there is no time limit contemplated under Section 73 of the Act is not correct. 14. Further, by issuing bunching of show cause notices for five Assessment Years starting from 2017-18 to 2021-22, the respondents are trying to do certain things indirectly which they are not permitted to do directly and the same is not permissible in law. If the law stat3es that a particular action has to be completed within a particular year, the same has to be carried out accordingly, The limitation period of three ....
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....rdinate Bench in the case of UBS Exports International Pvt. Ltd. And Another - Vs- State of West Bengal and Others reported in 2025 SCC Online Cal 3966 by placing reliance upon paragraph 9 wherein the writ petition stands dismissed on the ground of the alternative remedy. The respondent places reliance on paragraph 9 of the said judgment, which is reproduced hereunder: "9. As rightly pointed out by Mr. Siddiqui, learned Additional Government Pleader the aforesaid judgments have been delivered under Section 73 of the said Act. Be that as it may, taking into consideration the fact that the petitioners have an efficacious alternative remedy, all such issues which the petitioners seeks to raise can be decided by the appellate authority....
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.... years from the due date of furnishing the annual return for each financial year. 14. Reliance has been placed on the judgment of the Hon'ble Apex Court in Whirlpool Corporation (supra) and the judgment of Bombay High Court in Milroc Good Earth Developers (supra) 15. The respondents on the other hand have raised a preliminary objection as to the maintainability of the writ petition on the ground of availability of an efficacious alternative remedy. Reliance has been placed on the judgment of a coordinate Bench of the Court in UBS Exports International Pvt. Ltd (supra) and the orders of the Hon'ble Supreme Court in M/S Mathur Polymers (supra) wherein interference with proceedings under the GST has been declined. 16. It is well settl....