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    <title>2022 (3) TMI 89 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed a writ petition challenging a seizure order and summons. The appellant sought return of seized money, claiming it was forcibly obtained. The Court ruled that retaining the seized amount until adjudication was appropriate and directed authorities to promptly issue a show cause notice, allow the appellant to respond, provide a hearing, and adjudicate based on merit. The appellant was instructed to establish any undue force during the adjudication process. Personal allegations against department officials were deemed outside the writ court&#039;s jurisdiction and dismissed.</description>
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      <title>2022 (3) TMI 89 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=419051</link>
      <description>The HC dismissed a writ petition challenging a seizure order and summons. The appellant sought return of seized money, claiming it was forcibly obtained. The Court ruled that retaining the seized amount until adjudication was appropriate and directed authorities to promptly issue a show cause notice, allow the appellant to respond, provide a hearing, and adjudicate based on merit. The appellant was instructed to establish any undue force during the adjudication process. Personal allegations against department officials were deemed outside the writ court&#039;s jurisdiction and dismissed.</description>
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