Show Cause Notice cum demand order  ——-- The petitioner challenged the impugned show-cause notice dated December 21, 2021 and a subsequent impugned order of adjudication dated January 27, 2022 on the grounds that full text of the impugned adjudication order was not available on the official portal of the respondents; secondly, that the impugned order of adjudication is non-speaking; and thirdly, that the impugned order of adjudication was passed without giving the petitioner any opportunity of hearing. The court observed that the said order is a speaking one, and that the petitioner was given an opportunity of hearing. So far as the non-availability of the full text of the adjudication order is concerned, there could not be any grievance since the respondent has handed over a copy of the same to the petitioner on the basis of which the petitioner can now file a statutory appeal before the appellate authority within two weeks.

Held that:- The Hon’ble High Court directed that if such appeal is filed by the petitioner within the time stipulated, the appellate authority concerned shall take a lenient view while considering the issue of limitation for the purpose of filing the appeal.