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TMI Blog2015 (7) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... then, the least that was expected is that the competent authority decides the adjudication proceedings and by an appropriate order. It is only thereafter that the dues could be said to be crystallized and adjudicated. Presently, merely on issuance of show cause-cum-demand notice, copy of which is at Annexure ‘B’, the bank account could not have frozen and attached. More so, when the petitioner cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough there is no adjudication order passed by the concerned Department of the Revenue. Today, a show cause notice has been issued and pending adjudication thereof, such coercive measures have been taken and to paralyse the working of the petitioner. 3. Notice was issued on this writ petition by the petitioner s Advocate and Mr. Thorat appearing on behalf of the contesting Respondent Nos. 1 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f which is at Annexure B , the bank account could not have frozen and attached. More so, when the petitioner claims to have made some payments. As a result of the above discussion, the writ petition succeeds. Both communications at Annexures A1 and A2 are quashed and set aside. The bank account of the Petitioner with South Indian Bank shall stand released from the attachment. However, we clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner but to the Government or depositing the same in Government treasury. Such communications are equally addressed pending the finalisation of the proceedings in pursuance of the show cause notice. They also would not stand scrutiny of law. In such circumstances, we grant leave to amend the writ petition. Amendment be carried out within one week from today and re-verification is dispensed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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