Validity & legality of an order has to be tested in terms of reasons assigned in order

Xchanging Technology Services India Pvt. Ltd. Vs Principal Commissioner (Punjab & Haryana High Court) The distinction being sought to be drawn in the extension Notification dated 03.04.2020 is not discernible from the plain language of the Notification itself. Even otherwise such distinction does not stand to reason. The extension of time had been granted by virtue of a Notification to cover all situations relating to the Covid-19 pandemic and the difficult circumstances arising therefrom. Even if the reply in the present case to the show cause notice had to be filed online, it goes withou...