TaxTMI 
TaxTMI 
2026 (6) TMI 691
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (PER NITIN B. SURYAWANSHI, J.): 1. Rule. Rule is made returnable forthwith. Heard finally with the consent of the learned Advocates for the parties. 2. This Petition, filed under Article 226 of the Constitution of India, challenges show cause notice dated 29th June, 2022 and the order dated 21st December, 2023 passed by Respondent No. 3 and consequential recovery notice dated 21st November, 2025 issued by Respondent No.4, being arbitrary and violative of Articles 14 and 19 (1) (g) of the Constitution of India. 3. The Petitioner is a Private Limited Company, registered under the provisions of the Companies Act, 1956. It is engaged in the business of integrated construction, infrastructure development and management. It is the cas....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 6. Heard learned Senior Advocate for the Petitioner and learned Advocates for the Respondents, at length. Perused the Memo of the Petition and the reply filed on behalf of the Respondents so also the citations relied on by the parties. 7. By relying on the decision of this Court in Writ Petition No. 2203 of 2025 (filing) (M/s Milroc Good Earth Developers V/s Union of India and Others), learned Senior Advocate submits that the issues raised in this Petition are squarely covered by the said decision. He submits that the decision in "Milroc" (supra), is consistently followed by this Court. He also relied on the decision of the Nagpur Bench in Writ Petition No. 7718 of 2025 (Paras Stone Industries V/s Union of India and Others) and in Wr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at Goa, was "whether it is permissible to issue Show Cause Notice covering different tax periods?" by considering the relevant provisions, it is held : "19. From the perusal of the entire Scheme, it is evidently clear to us that the statutory provision for assessment of tax for each financial year except the Show Cause Notice to be issued at least 3 months prior to the time limit specified in Section 73 (10) and 74 (10) of the Act, for issuance of assessment order as sub-section (10) provide that the proper officer shall issue the order within a period of five years from the due date for furnishing of annual Return for the financial year to which the tax not paid/short paid or input tax credit wrongly availed or utilized relates to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....kshitulu and Others" Reported in [1979] 1 SCR 26, the Apex Court has held that the order passed by a person lacking inherent jurisdiction would be a nullity. Any order passed by a Court without jurisdiction would be coram non judice being a nullity and principles of estoppel, waiver and acquiescence or even res judicata being procedural in nature, would have no application in a case where an order has been passed by Tribunal / Court which has no authority in that behalf. 13. In "Lalita Panjabrao Phalke and Others Vs. Jeevan Tulshiram Phalke and Others", reported in 2023 (6) Mh.L.J. 619, it is held that, "50. It is a well settled law that any order passed by a Court without jurisdiction would be coram non judice being a nullity a....