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UNION OF INDIA AND OTHERS vs. KAUSHIK SAHA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Siddhartha Lahiri
Ratan Banik
Tapan Bhanja
Res. Counsel
Vipul Kundalia
Bhaskar Prasad Banerjee

Petitioner / Applicant

UNION OF INDIA AND OTHERS
Respondent KAUSHIK SAHA AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 21, 2022
Order No.

MAT 10 OF 2022 WITH I.A. NO.CAN 1 OF 2022, WITH MAT 11 OF 2022 WITH I.A. NO.CAN 1 OF 2022

Citation

2022(2) TAXREPLY 5405
Original Order
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ORDER

1. Since the issues involved in these appeals are common, both the appeals are being heard analogously and are being disposed of by this common order. 2. For the sake of convenience, we take up M.A.T. No.10 of 2022 for discussion. 3. This intra-Court appeal has been filed challenging the order passed by the learned Single Judge at the Circuit Bench at Jalpaiguri dated 6th January, 2022. The respondent nos.1 and 2 filed a writ petition being W.P.A. No.49 of 2022 praying for a direction upon the appellants not to conduct parallel enquiry; one by the DGGI in Siliguri and other by the DGGI, Eastern Zonal Unit, Kolkata in connection with a search and seizure done on 5th December, 2021 and subsequent dates. The respondents have also sought for quashing the summons issued by the DGGI (East), Kolkata dated 5th December, 2021, 21st December, 2021 and 27th December, 2021; further for a direction to hold that the search and seizure conducted on 5th December, 2021 is illegal and not ten....

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