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2024 (2) TMI 1213 - CALCUTTA HIGH COURTAttachment of bank account of the petitioner for realization of due according to the department - order of attachment not served upon - petitioner relies on a downloaded copy of the portal - violation of principles of natural justice - HELD THAT:- The State respondent submits that the aforesaid allegation of the petitioner is not correct and further submits that provisional attachment order in question was uploaded in the official portal of the department and he has produced the downloaded copy of such order. In such facts and circumstances of this case where disputed question of fact based on material evidence are involved, this writ Court cannot act as an enquiry authority and scrutinize the evidence by the parties with regard to the disputed question of fact about uploading of the attachment order - petition dismissed.
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