Doctrine of merger bars separate challenge to an adjudicated show cause notice; composite challenge may still be pursued.

A show cause cum demand notice that has already been adjudicated merges into the final order in original, so it cannot ordinarily be pursued as a separate challenge. The connected application was therefore not entertained independently. The petitioners were, however, permitted to challenge both the show cause notice and the adjudication order together in a composite manner in accordance with law, if so advised.

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Issues: Whether a writ petition challenging a show cause cum demand notice could be pursued after an adjudication order in original had already been passed, and whether the adjudication order could be challenged separately by way of a connected application.

Outcome: The show cause notice had already been adjudicated and merged with the final order, so the connected application was not entertained as a separate challenge. The petitioners were permitted to assail both the show cause notice and the adjudication order in original in a composite manner in accordance with law, if so advised.

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