TaxTMI 
TaxTMI 
2023 (2) TMI 614
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....pudaman Sharma, Advocates. Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. Background 2. The Petitioners challenge the provisional attachment order (PAO) dated 27th November, 2020, bearing PAO No.03 of 2020, passed by the Deputy Director, Directorate of Enforcement, Raipur under Section 5 of the Prevention of Money Laundering Act, 2002 (PMLA Act). The impugned PAO has been issued by the Directorate of Enforcement (ED) in Enforcement Case Information Report (ECIR) bearing No. ECIR/01/NGR/2011 dated 10th January, 2011. The petitioners also challenge the show cause notice dated 7th January, 2021 issued by the Adjudicating Authority (hereinafter 'AA') in the Original Complaint bearing O.C No. No. 1380....
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....rties have been directed to maintain status quo vide an order passed on 13.11.2019, the respondents could not have issued the impugned PAO or initiated any further proceedings against the petitioner at this stage. 6. Issue notice. Learned counsel for the respondents accepts notice. While urging that the present petition is not maintainable, he prays for, and is granted, four weeks' time to file counter affidavit. Rejoinder thereto, if any, be filed within four weeks thereafter. 7. List along with W.P(C)8421/2021 on 07.01.2022. 8. Till the next date, the adjudicating authority will not proceed with the matter and will therefore fix a date after the next date of hearing before this Court." 4. It is the submission....
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....i vide two separate orders dated 14.05.2018 & 27.06.2018 did not confirm the PAO-01/2017 dated 04.04.2017. That, against the order dated 14.05.2018 i.r.o Babulal Agrawal and Babulal Agrawal (HUF), the Respondent Department filed an Appeal u/s 26 of the PMLA 2002 along with a stay application filed before the PMLA, Tribunal on 22.08.2018. That, similarly against the order dated 27.08.2018 in respect of properties of M/s Prime Ispat Ltd, Raipur, the Respondent Department filed an Appeal u/s 26 of the PMLA 2002 along with a stay application filed before the PMLA, Tribunal on 19.08.2018. Presently the matter is pending in the Hon'ble Appellate Tribunal (PMLA), New Delhi. Further, the Hon'ble Appellate Tribunal (PMLA), New Delhi vide its....
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....me very transactions, the Adjudicating Authority had issued a PAO dated 4th April, 2017 and vide orders passed on 14th May, 2018 and 27th June, 2018, the Adjudicating Authority (AA) had come to the conclusion that no case of money laundering is made out. 8. Subsequent to the orders of the ld. AA, the ED preferred appeals challenging the orders of the ld. Adjudicating Authority. The said appeals bearing Appeal No. FPA-PMLA-2377 and 2472/RP/2018 were filed by the ED in July 2018. The Appellate Tribunal has heard the matter on three dates and passed orders dated 31st July, 2018, 30th August, 2018 and 13th November, 2019. It is the claim of the Petitioners that no stay of operation on the orders of the AA, has been granted. The order dated 1....
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....irectly till the next date of hearing. List on 10th January, 2020." The said appeals are still stated to be pending before the Appellate Tribunal. 9. However, despite the said proceedings, the AA has, issued the impugned PAO, pursuant to which, it has also issued a show cause notice dated 7th January, 2021. 10. In light of the decision of the AA vide orders dated 14th May, 2018 and 27th June, 2018, the Petitioners have raised the plea of res judicata under Section 11 of the Code of Civil Procedure, 1908 (CPC). 11. This position and the plea of res judicata is refuted by ld. Counsel for the ED. 12. In the present petitions before the Court, since the Appellate Tribunal under the PMLA Act has now been constituted, in t....
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....021 in W.P. (C) 10166/2021 and the interim order dated 1st September, 2022 in W.P. (C) 10613/2021 shall continue. 16. The interim order dated 14th September, 2021 in W.P. (C) 10166/2021 is extracted as under: "8. Till the next date, the adjudicating authority will not proceed with the matter and will therefore fix a date after the next date of hearing before this Court." 17. The interim order dated 1st September, 2022 in W.P. (C) 10613/2021 is extracted as under: In W.P.(C) 10613/2022, the Court notes that it had taken notice of the contention of learned counsel to the extent that the proceeds of crime in the hands of Mrs. Mamta Aggarwal, was quantified at Rs.15,00,000. Out of the same, Rs.4,75,000/- was found lying ....