2021 (8) TMI 572

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....J. Heard Mr.R.Sankara Narayanan, learned Additional Solicitor General appearing for Mr.A.P.Srinivas, learned Senior Standing Counsel for the appellant, and Mr.A.L.Somiyaji, learned Senior Counsel appearing for Mr.R.Sivaraman, learned counsel for the 1st respondent. 2.These Writ Appeals have been preferred by the Revenue, challenging the correctness of an interim order granted in W.P.Nos.8441, 8451, 8447, 8869, 8893, 8927 & 8952 of 2021 and W.M.P.Nos.8991, 8992, 8994, 9001, 9002, 9006, 9007, 9421 to 9423, 9449, 9450, 9452, 9467 to 9469, 9480 & 9481 of 2021, dated 09.04.2021. 3.We find from the said order, the writ petitions are still pending and the request made by the Revenue for granting time for filing counter affidavit was acced....

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....refore, the case was directed to be listed on 08.04.2021 immediately after admission. Counter/written instructions were to be filed by the Department by then with advance copies served on the counsel for the respondents/writ petitioners. In the same order, the Court directed the counsel for the respondents/writ petitioners to serve a copy of the writ petitions and its annexures upon the learned counsel for the Department. The order reads as follows : "W.P.Nos.8441, 8451 and 8447 of 2021 and WMP. Nos.8991, 8992, 8994, 9001, 9002, 9006 and 9007 of 2021 Mr.A.P.Srinivas learned Senior Standing Counsel accepts notice for the respondents and seeks some time to obtain instructions and file a counter. 2.Let records ....

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...., the Court proceeds to record by observing that a specific clarification is sought for as to whether any warrant has been issued in the names of the two writ petitioners, who are the respondents before us in these appeals. The case was directed to be listed on the next day, i.e., 09.04.2021 at the end of admission list. 6.In obedience to the directions issued by the Court, the records appear to have been produced before the Court and the Court has passed the interim order lifting the attachment forthwith. In Para No.3 of the impugned order, the Court records that the learned Standing Counsel has also confirmed the fact that the respondents/writ petitioners have not been subjected to search and seizure under Section 132 of the Act. 7.....

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.... has proceeded to attach assets worth nearly Rs. 260 Crores which is to the extent of the likely tax liability only, and the investigation in the group case is still in progress and the order of attachment is only a provisional order of attachment, which is of temporary nature. 9.The above ground and the other grounds raised in the Writ Appeals are touching upon the merits of the matter, which need to be agitated in the writ petitions, for which, a counter affidavit of the Department is essential. At the time when the Writ Appeals were entertained, noting that the order of attachment has been raised, the respondents/writ petitioners were directed not to liquidate the Fixed Deposits till the disposal of the Writ Appeals. After consi....