2026 (10) TMI 1852

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....t, 2017 (hereinafter referred to as the Act) for F.Y. 2023-24. 3. Submission is, the show cause notice is void and without jurisdiction. In the alternative, it has been submitted, the adjudication order has been passed by the respondent no.3 without affording reasonable opportunity of hearing. 4. On the other hand, learned Standing Counsel would submit, the petitioner has statutory remedy of appeal, against the adjudication order dated 03.09.2025. All issues raised may be pressed in the statutory proceeding. To the extent the writ petition has been filed within the period of limitation prescribed to file an appeal. Learned Standing Counsel would further submit, if the petitioner files statutory appeal within two weeks from today, the ....

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.... 7. Reliance placed by learned counsel for the petitioner on the decisions in Godrej Sara Lee Ltd. vs. Excise and Taxation Officer-cum-Assessing Authority and others, (2023) 109 GSTR 402 and M/s G.R. Infra Projects Limited Ratlam vs. The State of Madhya Pradesh & ors, 2026 SCC OnLine SC 1084 is of no avail inasmuch as the decision in Godrej Sara Lee Ltd. (supra) does not lay down any principle of law that wherever lack of jurisdiction is alleged, the writ court must necessarily intervene, irrespective of the fact that the proceedings had concluded. 8. Here, as noted above, besides lapse of ten months in first approaching this Court merely from issuance of the show cause notice, the petitioner had filed its reply on 29.03.2025. The pet....