Held - The initial show cause-cum-demand notice which was issued on October 1, 2020 ought to have been replied within the time specified in the said notice or immediately thereafter. The petitioner filed a reply to the show cause notice nearly ten months after the same was issued. Even at the adjudication stage, repeated opportunities were granted to the petitioner for production of necessary documents. The petitioner all along sought adjournments but never produced the necessary document before the authority either in person or in the virtual mode.

It does not appear that there was any bona fide intention on the part of the petitioner to produce the documents as sought for. The petitioner went on buying time by submitting repeated requests for adjournment. The Order-in-Original was passed on September 14, 2021. Even thereafter the petitioner chose not to file the appeal within the prescribed period.

The Corona Pandemic substantially ebbed in the year 2021 and as opportunity was given for virtual hearing, the petitioner ought to have availed the same.

The conduct of the petitioner does not appear to be a bona fide one. At such a belated point of time, the Court is of the opinion that, the matter is not required to be remanded back to the authority for reconsideration. In view of the above, the writ petition fails and is hereby dismissed.