TaxTMI 
TaxTMI 
2021 (11) TMI 1083
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.... & 3 herein, challenging that portion of the order holding that the appellant authorities are to permit the respondents/writ petitioners to operate the bank account and postal accounts by declaring the order of provisional attachment as having lost its efficacy as the confirmation order was not passed within a period of 180 days in terms of Section 5(3) of the Act. The appellant before us is contending that the learned Single Judge failed to consider the suo motu order passed by the Hon'ble Supreme Court and had interpreted the extension of the period of outer limit in order to enable the tribunals/authorities/judicial and quasi judicial authorities to complete the issues pending before it in view of the pandemic-lockdown, shortage o....
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....on-litigant would have a far reaching consequence and also that the case in hand may be relied upon as a precedent in other matters. He further submitted that the effect of the decision of the Hon'ble Supreme Court in S. Kashi vs. State through the Inspector of Police Samaynallur Police Station, Madurai District reported in (2020) SCC Online Supreme Court 529 and Vikas WSP Ltd. vs. Directorate Enforcement reported in 2021 (376) ELT 201 (Del.) and other decisions relied upon by the respondent/writ petitioners are all distinguishable on facts. It is further submitted by the learned counsel for the appellant that the appellant has challenged that portion of the order passed by the learned Single Judge holding that the order of provision....
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....on 7.10.2021 and notice of the appeal was served on the respondent nos. 1, 2 and 3 on 8.10.2021 and without giving an opportunity of hearing to the respondent/writ petitioners ex parte adjudicating order has been passed on 09.11.2021 and such order should be set aside and respondent/writ petitioners have to be heard and the matter is to be decided on merits. Further, with regard to allegations that the entire bank accounts of the respondent/writ petitioners have been freezed and one of such account in AXIS Bank, Madhyamgram Branch bearing No. XX2742 has been swiped off and the entire amount of Rs. 14 lacs have been debited from the said account which could not have been done by the appellant authority. He further submitted that similar move....
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....ations holding the appellant as a 'non-litigant' has granted a direction in the penultimate paragraph of the impugned order with an observation that the order passed in the writ petition will not prevent the Adjudicating Authority from passing final order of adjudication in the pending proceeding in accordance with law which, according to the appellants, had already been concluded and final orders passed. The respondents/writ petitioners have not preferred an appeal against the said finding. Therefore the Adjudicating Authority proceeded to pass a final order of adjudication on 9.11.2021. The learned counsel appearing for the respondents/writ petitioners vehemently contended that the Adjudicating Authority having filed an appeal before this....
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....he learned writ Court whether the appellant is a 'nonlitigant' needs to be vacated and, accordingly, stand vacated in its entirety. We are disturbed by the fact that though an order of attachment has been passed the learned counsel for the respondents/writ petitioners has demonstrated before us that one of the bank accounts has been debited to the tune of Rs.14 lacs leaving the balance amount as zero. It is not clear as to how the bank account of the writ petitioners/respondents could have been debited in its entirety. The order of Adjudicating Authority is an order of attachment. In this regard the learned counsel for the appellant assures the Court that he will advise officers accordingly in respect of any of the bank accounts needs to be....