JUDGMENT

SWARANA KANTA SHARMA, J

1. The petitioner has filed the present writ petition under Article 226 of the Constitution of India, inter alia , praying as under:

“A) issue a Writ of certiorari/mandamus or any other appropriate Writ/ order/ direction against the Respondents by declaring that the reinitiating adjudication proceeding after a gap of 9 years is vitiated in law as settled in catena of decision and in any case the adjudication proceeding has become time barred in terms of section 73(4B)(b) of the Finance Act in respect of impugned impugned Show Cause Notice No. 22/2015 dated 21.04.2015 issued by the Respondent No.2;

B) issue a Writ of certiorari/ mandamus or any other appropriate Writ/ order/ direction against the Respondents by quashing of the impugned hearing Notice dated 18.09.2024 (at Annexure P-2) issued by the Respondent No. 5 to reinitiating adjudication proceeding after gap of almost 9 years and also quash the impugned Show Cause Notice No. 22/2015 dated 21.04.2015 (signed on 22.04.2015) issued by the Respondent No. 2 (at Annexure P-1) by declaring that it is without any jurisdiction, illegal and bad under the law;...”

BACKGROUND FACTS

2. The case set out by the p