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2022 (7) TMI 5 - BOMBAY HIGH COURTRefund of amount deposited - refund sought on the ground that the deposit done during the course of the search was not justified as it was contrary to the provision of the Acts - HELD THAT:- Before passing any order, petitioner shall be given a personal hearing and notice of personal hearing shall be given at least seven days in advance - If the Adjudicating Authority is going to rely on any judgment or authority or judicial pronouncement of any forum, a list thereof shall be provided to petitioner along with notice of personal hearing so that petitioner can deal with or distinguish the same. If after the personal hearing, petitioner wishes to file written submissions, the same shall be filed within three working days thereafter. Mr. Shah states that petitioner will co-operate with respondents and attend the hearing and will not seek any adjournment.
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