2026 (1) TMI 1394

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.... Since all these petitions involve a common and similar issue, they are being clubbed and disposed of by this common order. 2. The facts of W.P.(C) 888/2026 are taken as the lead case for consideration. 3. The petitioner has approached this Court with the following prayers: "a. Issue an appropriate Writ, Order or Direction, in the nature of mandamus or any other Writ for revocation of provisional attachment of the bank accounts detailed in para 17 of the Petition and; b. Issue Writ, Order or Direction to allow the Petitioner to appeal against the Order-in-Original dated 25.12.2023; and/ or; c. Pass any other order and / or direction, as this Hon'ble Court may deem fit proper under the facts and circumstances....

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....d for the same. (b) he is willing to deposit 50% of the demand which is outstanding against him and in such an eventuality, the Court may make equity in favour of the petitioner in view of the fact that the petitioner was prejudiced because of the failure of his Chartered Accountant in communicating the show cause notices and consequences thereof. 11. As such, he urges that the impugned orders be quashed and set aside by offering an opportunity of fresh hearing to the petitioner. 12. As alleged above, the counsel appearing for the respondent opposes the prayer, as according to her, the department has proceeded strictly in accordance with the statutory provisions and it was the failure of the petitioner to appear pursuant to t....