Show Cause Notice — Furnishing of Bank Guarantee - The petitioner challenged SCN. The learned Single Judge granted interim stay order subject to the condition that the writ petitioner furnishing bank guarantee to the extent of 25% of the amount demanded, within eight weeks time. The appellant aggrieved by the part of the interim order directing bank guarantee to be furnished.  The counsel for the appellant submitted that Section 107 provides deposit of only 10% of the disputed liability. The condition to furnish bank guarantee to the extent of 25% of the amount demanded is unreasonable given the minimum statutory deposit contemplated while filing the appeal. The court observed that the learned Single Judge has shown indulgence in favour of the petitioner by directing the petitioner to furnish bank guarantee to an extent of 25% of the amount shown in the show cause notice. Despite the fact that the challenge is to the show cause notice, the writ petition is entertained. The remedy of appeal is available pursuant to the order to be passed by the authority. Thus, the discretionary order passed by the learned Single Judge in imposing a condition to furnish bank guarantee to an extent of 25% of the amount mentioned in the SCN cannot be construed as an erroneous order

Held that:- The Hon’ble High Court directed that as the appellant was in appeal, the time granted by the learned Single Judge to furnish bank guarantee is extended by another three weeks from 31.01.2022.