TaxTMI 
TaxTMI 
2022 (5) TMI 594
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.... Parth Semwal and Mr. Nakul Ahuja, Advs. for R-2. Ms. Nidhi Raman, CGSC with Ms. Rupali Kapoor, Adv. for UOI. YASHWANT VARMA, J. (ORAL) 1. Since these writ petitions raise common questions, they were with the consent of parties taken up for disposal together. For the sake of brevity, the Court notes the reliefs claimed in the lead writ petition being W.P. (C) 12846/2021. Those reliefs read thus:- a. Issue a Writ, Order or Direction in the nature of a Mandamus or any other appropriate Writ, Order or Direction thereby setting aside the notification dated 08.10.2021 issued by the Ministry of Finance, Government of India, whereby it has extinguished the ability of the existing Member Adjudicating Authority, New Delhi to deliver o....
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....time in the matters which have already been reserved for judgment;" 2. When the writ petition was initially entertained, a learned Judge of the Court on 16 November 2021 proceeded to pass the following interim order:- "5. Issue notice. Ms.Nidhi Raman, CGSC accepts notice. She prays for, and is granted, two weeks' time to obtain instructions and file a reply, explaining the stand of the respondent as also how this issue can be resolved. In its reply, the respondent will also give a comprehensive list of the matters in which judgment has been reserved by the then incumbent officers holding the post of Member, Adjudicating Authority under the Prohibition Benami Property Transactions Act, 1988. 6. Response thereto, if any, ....
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....ting Authority at New Delhi on account of a vacancy which came into existence. It is their case that the matter was thereafter again heard and orders reserved by Mr. Hari Govind Singh on 16 September 2021. The record further bears out that by a Notification of 27 February 2021, the Ministry of Finance had notified that all matters in which Adjudicating Authorities had reserved judgments should be finalised by 30 September 2021. By a subsequent Notification of 17 September 2021 that period was extended up to 31 March 2022. 5. In the meanwhile and after judgment had been reserved by the Adjudicating Authority, the respondents by a Notification issued by the Ministry of Finance on 1 October 2021 appointed one Mr. Sanjog Kapoor posted at the....
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....e erstwhile Adjudicating Authority to have rendered final judgment prior to the appointment and posting of Mr. Sanjog Kapoor in October 2021. 7. The Court further finds its unable to either countenance or discern an indefeasible right which may be recognised in law as inhering in the petitioners to seek continuance of the authority who had heard the matter on 16 September 2021 despite the appointment of Mr. Sanjog Kapoor in October 2021. Once that officer came to be appointed as the competent authority for SAFEMA, he statutorily and by operation of law also became the Adjudicating Authority for the purposes of the 1988 Act. Admittedly, the authority who had heard the matter had not rendered judgment prior to 1 October 2021. The consequen....