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TMI Blog2022 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ly efficacious but also effective as well. In the light of the above, while dismissing the appeal and affirming the order passed by the learned Writ Court, the appellants are directed to file the appeal before the concerned appellate authority in physical form within a period of five weeks from the date of receipt of the server copy of this judgment and order and raise all contentions before the appellate authority - appellants are granted liberty to move before the appellate authority by way of an interlocutory application to lift the lien created on the appellants bank account by the original authority. Appeal disposed off. - M.A.T. 1191 of 2022 With I.A. No.CAN 1 of 2022 - - - Dated:- 27-9-2022 - HON BLE MR. JUSTICE T. S. SIVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand dated 23.02.2021 shall be treated as additional show cause notice and the appellants are directed to submit their additional reply within two weeks from the date of receipt of server copy of this order. On receipt of the same the concerned authority shall afford an opportunity of personal hearing to the appellants and adjudicate the matter and pass a reasoned order on merit in accordance with law. However, if the appellants raise the question of jurisdiction, the concerned authority should decide the same while deciding the other issues on merit. In the light of above, the demand, which has been raised on the appellants, shall be kept in abeyance for a period of four weeks from the date of receipt of the server copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent period, which is subject matter of MAT 1192 of 2022. 6. In the light of the above, while dismissing the appeal and affirming the order passed by the learned Writ Court, we direct the appellants to file the appeal before the concerned appellate authority in physical form within a period of five weeks from the date of receipt of the server copy of this judgment and order and raise all contentions before the appellate authority. 7. Till such time, no further recovery shall be made from the appellants and the amount of Rs.29 lakhs, which was recovered from the appellants bank account shall be reckoned towards the pre-deposit, which is mandatorily to be made while filing the appeal petition. The appeal shall be heard and dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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