Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (3) TMI 89

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Respondent 2 to 5 : Mr. Somnath Ganguly, Mr. Sukalpa Seal ORDER This intra court mandamus appeal is directed against the order dated 19.01.2022 passed by the learned Single Judge in WPA 424 of 2022 (Jayanta Roy vs. The U.O.I. & ors.). The appellant/writ petitioner approached the writ court praying for writ of mandamus to command the respondents that the search and seizure conducted in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by way of a writ petition nor a summon could be challenged to the writ petition. Once we steer clear of the legal principle, we take note of the other submissions of the learned counsel for the appellant. It is submitted that when summons dated 14.11.2021 was signed, the appellant was to appear at the Office of the appellant itself on 01.11.2021. One fails to understand as to how the summon dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellant in form DRC-03. The learned writ court had directed the respondent to consider the said representation wherein there was retraction regarding the money paid. In our considered view, no useful purpose would be served by directing the authority to consider the representation made on 30.12.2021 since the show cause notice is yet to be issued by the concerned respondent/authority. The ques .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dicated and an order of adjudication be passed and such sum shall not be appropriated as against any past dues. Considering the amount involved in the matter, the concerned respondent shall expeditiously take steps in issuing show cause notice and giving reasonable time concerned to the appellant to reply the same and afford personal hearing to the appellant and thereafter adjudicate the case on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates