2019 (8) TMI 664

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.....A.K.Jayaraj, learned counsel on record for writ petitioner and Mr.V.Sundareswaran, learned Senior panel counsel (Taxes) on behalf of both the official respondents are before this Court. With consent of learned counsel on both sides, main writ petition itself taken up and is being disposed of . 2. Considering the trajectory which the hearing has taken today, this writ petition now turns on a ve....

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....e such seizure. 8. A perusal of Section 110 of the said Act reveals that the respondents do have the powers to make such seizure. 9. On this primordial plea of the writ petitioner i.e, a plea that the respondents do not have powers to seize being doused, one has to now look at the procedure for release of the seized goods, which is the prayer of the writ petitioner. 10. Provisional releas....

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....st respondent. 12. This Court is informed that pending this writ petition, the respondents have issued a 'show cause notice' ('SCN' for brevity), being SCN dated 07.06.2019. 13. It is submitted that the SCN dated 07.06.2019 has been served on the writ petitioner on 09.06.2019. 14. In the light of the narrative supra, though prayer in this writ petition turns on a narrow co....

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....d in a manner know to law as expeditiously as possible and in any event, within 8 weeks from the date of receipt (receipt by 1^st respondent) of Section 110 A application. c) The order regarding provisional release shall be communicated to the writ petitioner under due acknowledgment within 7 working days from the date on which the order is made. d) Though obvious it is made clea....