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2023 (7) TMI 1333 - CALCUTTA HIGH COURTPrinciples of natural justice - Challenge to impugned adjudication order - procedural irregularity in passing the impugned order by contending that in this case preshow cause notice as per the relevant circular was not issued and petitioner intends to rely upon several decisions on this proposition of law - invocation of extended period of limitation - HELD THAT:- The impugned adjudication order is an appellable under the statute - The writ court cannot scrutinize the facts on the basis of which respondent authorities concerned has come to the conclusion that the case of the petitioner falls within the exceptions under Section 73(1) of the Act. Petitioner has not approached this Court immediately after getting show-cause notice if at all there was any procedural irregularity in issuing the show-cause notice by not issuing pre-show cause notice - The adjudication order in original has been passed after the petitioner contested the show-cause notice and not being satisfied with the adjudication order after participating in the impugned proceeding, now at this stage petitioner cannot turn around and challenge the impugned order of adjudication, on the ground that in spite of the show-cause notice being issued and he has responded to the same still the impugned adjudication order should be interfered since pre-show cause notice was not issued in this case. The petition is not entertained and is dismissed.
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