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2022 (10) TMI 409

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..... in mind the modification Guidelines given in the aforementioned Circular i.e., the Circular dated 20.09.2022 - the impugned order dated 11.03.2022 is set aside. The writ petition is disposed off. - W.P.(C) 5680/2022 & CM Appl.32411/2022 - - - Dated:- 26-9-2022 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Rajesh Jain w .....

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..... search and seizure at the petitioner s premises located at Patparganj, East Delhi, Delhi. 3.1. For this purpose, our attention has been drawn to the document appended on page 51 of the case file. This is a document dated 23.08.2021, and authorizes inspection/search and seizure qua the petitioner s premises. The authorization has been made in favour of Mr Chunni Lal Roy, who, as indicated abo .....

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..... given to the counsel for the parties to file their written submissions. 2.1 However, interim order dated 05.04.2022 was made absolute during the pendency of the writ petition, and CM No.16906/2022 was, accordingly, disposed of. 3. Mr Satyakam, who appears on behalf of the respondent, had indicated to us that the respondent/revenue would like to revisit its position, and perhaps bring it in .....

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..... ementioned Circular i.e., the Circular dated 20.09.2022. 7. Accordingly, the impugned order dated 11.03.2022 is set aside. 7.1 The logical sequitur would be, that a fresh show cause notice will have to be issued, bearing in mind the aforementioned Circular dated 20.09.2022. 8. The writ petition is disposed of in the aforesaid terms. 9. The pending interlocutory application shall stand .....

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