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    <title>2026 (7) TMI 1947 - CALCUTTA HIGH COURT</title>
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    <description>Maintainability of a writ petition through an authorised political-party representative was recognised because the National Working Committee was the party&#039;s highest executive authority. Alternate remedies under the anti-money-laundering framework did not bar writ review of the ECIR initiation and allegedly arbitrary freezing action, particularly where merits required pleadings. Interim protection was nevertheless refused because the freezing order identified substantial transfers to multiple entities whose legality could not be decided at that stage, while other unfrozen accounts remained available and no prima facie case or balance of convenience was shown. The matter was directed to proceed on affidavits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=796061</link>
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