TaxTMI 
TaxTMI 
2026 (9) TMI 457
X X X X Extracts X X X X
X X X X Extracts X X X X
....ocate with Mr. Biswaraj Agarwal, learned Advocate appears for the respondents-State. 3. Through this writ petition, the petitioner has challenged the impugned order in original dated March 27, 2026 passed by the respondent no. 3, annexure p-15 at page 113 of the writ petition and the impugned show cause notice dated September 2, 2025, annexure P-1 at page 25 to the writ petition. 4. The GST Authority on September 2, 2025 had issued a single show-cause notice dated September 2, 2025 annexure p-3 at page 58 to the writ petition for multiple financial years. The petitioner has submitted its preliminary reply dated February 14, 2026 annexure p-4 at page 110 to the writ petition. 5. The respondent no. 3 after considering the said reply ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is not permissible in law. 41. The golden rule is that if the law states that a particular action has to be taken or step to be done in a particular manner and within a particular period of time fixed under the statute, such an act has to be carried out in that manner and within the fixed time only or not at all. All other modes are expressly forbidden in law. Limitation period for five years as provided under sub-Section (10) to Section 74 of 2017 Act cannot be carried over or cannot or should not continue perpetually by clubbing the previous financial years with the current relevant financial year. 42. The provision laid down by the legislature under sub-Section (10) to Section 74 of 2017 Act keeping in view that each an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l error can be corrected or is required to quashed, it would always be open for judicial scrutiny. ***** ****** ****** 50. It is true that statutory appellate remedy exists where the said impugned notice dated June 25, 2025 and the impugned order-in-original dated December 12, 2025 Annexure P-12 at page 454 to the writ petition could be challenged but since this Court has already held hereinabove that the said impugned show-cause notice is in violation of the statutory provision and has been issued without jurisdiction and/or in excess of jurisdiction of the revenue authority, the consequential impugned order dated December 12, 2025 is also without jurisdiction and the jurisdictional error is so apparent on the face of it, no fu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ubmissions of the parties and on perusal of the materials on record, it appears to this Court that, the show cause notice in the instant case is a single one issued for multiple financial years. This Court has held In the matter of State Bank of India (Supra) that such notice is not permitted to be issued under the 2017 Act and the same has been issued without and/or in excess of jurisdiction, hence, in exercise of power under Article 226 of the Constitution of India, the said notice can be examined under prerogative writ jurisdiction. 13. In the matter of : M/S. Rollmet LLP & Ors. (Supra) the issue has merely been referred before the Larger Bench and no principle has been laid down. Therefore, the said judgment would have no application....