Punjab and Haryana High Court in Himalaya Construction (P.) Ltd SEPTEMBER 3, 2015 [2015] 64 taxmann.com 373 (Punjab & Haryana) held that order passed without considering the overall material on record including the reply to the show-cause notice submitted by the petitioner and without detailed reasons on the issues regarding the jurisdiction of the adjudicating authority is against the principles of natural justice and there fore can be set aside in writ jurisdiction despite alternate appeal remedy