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    <description>The High Court directed the proper officer to first decide three issues, including extension of time for issuance of the SCN, by passing a speaking order in accordance with law after giving the petitioner an opportunity of hearing. The respondent was required to do so within two weeks from receipt of the order, and the petitioner was directed to appear on the specified date or any other date fixed by the respondent. The petition was disposed of with these directions.</description>
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      <description>The High Court directed the proper officer to first decide three issues, including extension of time for issuance of the SCN, by passing a speaking order in accordance with law after giving the petitioner an opportunity of hearing. The respondent was required to do so within two weeks from receipt of the order, and the petitioner was directed to appear on the specified date or any other date fixed by the respondent. The petition was disposed of with these directions.</description>
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