TaxTMI 
TaxTMI 
2022 (10) TMI 11
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....gust, 2022 whereby WPA 17454 of 2022 has been disposed of by granting interim relief. 2. The respondent (writ petitioner) had filed the writ petition challenging the order of freezing dated 13th of July, 2022 and further prayer to restrain the appellants from taking any further action or prosecution in relation to ECIR No. ECIR/KLZO/06/2012. 3. Learned Single Judge by the order under appeal has stayed the operation of the freezing order dated 13th of July, 2022 and has directed the respondents not to act in terms of the said order or take steps in furtherance therein. With the above order, learned Single Judge has accordingly disposed of the petition. 4. Submission of learned counsel for the appellants is that the writ petition has been ....
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.... writ petitioner under Section 26 of the PMLA. In support of his submission, he has placed reliance upon the judgments of the Hon'ble Supreme Court in the matter of Vijay Madanlal Choudhary and Others vs. Union of India and Others reported in 2022 SCC OnLine SC 929 and in the matter of Neeharika Infrastructure Pvt. Ltd. vs. State of Maharashtra and Others reported in 2021 SCC OnLine SC 315 and the judgment dated 2nd of August, 2022 passed in Criminal Appeal No. 1044 of 2022 in the matter of Siddharth Mukesh Bhandari vs. The State of Gujarat and Anr. 5. Opposing the prayer, learned counsel for the respondents has submitted that only the freezing order has been stayed and that investigation has not been stayed. His further submission is that....
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....2022 in the matter of B. Shanmugam vs. Karthik Dasari. 6. We have heard learned counsel for the parties and perused the record. 7. Learned Single Judge while passing the impugned order was considering the prayer for grant of stay as is clear from the opening paragraph of the order. In the concluding paragraph also, learned Single Judge has stayed the impugned freezing order dated 13th of July, 2022. Hence, the order under appeal is an interlocutory order, therefore, at the stage of passing interim order, learned Single Judge ought not to have disposed of the writ petition. 8. That apart, it is also noticed that on the first date itself, learned Single Judge has disposed of the writ petition without giving an opportunity to the appellants....