2023 (9) TMI 49

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....NDRA JAIN, JJ. For the Petitioner : Mr. Brijesh Pathak. For the Respondent (State) : Ms. Shruti D. Vyas, 'B' Panel Counsel. P.C. These are three petitions in which reliefs claimed are similar, namely in regard to the challenge to the provisional attachment of the Petitioners' bank accounts as ordered by the Joint Commissioner of State Tax, Investigation-C, Mumbai exercising powers under Sec....

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....tated in the reply to the show cause notices in these two cases and Petitioners are not interested to have any opportunity of personal hearing. If that be the position, then there is no impediment for the designated officer to proceed further and pass final orders on the show cause notice without a personal hearing to as the Petitioners are not interested for a personal hearing. We are accordingly....

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....or the Respondent (State) to furnish a copy of the show cause notice. She would, however, dispute the contention of Shri. Pathak that the show cause notice was not served on the Petitioners, as it was forwarded by email. Be that as it may, now the show cause notice is handed over to the Petitioners in the Court. 5. We accept Mr. Pathak's contention that an opportunity be granted to the Petitioner....