TaxTMI 
TaxTMI 
2021 (1) TMI 798
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..... Anshuman Chopra, Advocate for the respondents. ORDER AJAY TEWARI, J. (Oral) 1 By this petition the petitioner has challenged (i) an order by which his bank account was attached and (ii) prayed for refund of Rs. 63.00 lakhs which as per him was got deposited by him without there being any Show Cause Notice or demand. 2 As regards the first relief he has relied upon Section 83 of the Central G....
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.... one year from the date of the order made under sub-section (1)." 3 As per the counsel for the respondents the order itself reveals that it was passed with the consent of the Commissioner. However, this would not be a complete answer because under Rule 159 a person whose property has been provisionally attached can file objections and if the written order of the Commissioner is not communicated ....
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....t in Concepts Global Impex Vs. Union of India, 2019 (365) E.L.T. 32 (P&H) in that case also there was an identical fact situation where that person had deposited certain amount of money which as per him were taken by coercion but which as per the respondents was deposited voluntarily. However, at the time of deposit, 2 of 3 just like in the present case neither any demand or Show Cause Notice was ....