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2021 (8) TMI 618 - HC - GSTValidity of order of provisional attachment - dismissal of its writ petition against the similar order of provisional attachment by the Supreme Court of India - principles of res-judicata - HELD THAT:- Considering the fact that against the earlier provisional attachment order dated 03.02.2021 relating to the same proceedings under the Act, 2017 during pendency of the Writ Petition No. 5804 (MB) of 2021 [2021 (8) TMI 596 - ALLAHABAD HIGH COURT] before this Court, wherein also the said order was under challenge, the petitioner filed a writ petition before Hon'ble Supreme Court of India as noticed hereinabove, and the same was dismissed on merits, as is evident from the observations made therein, and also considering the fact that the subsequent order of provisional attachment dated 25.02.2021 was available with the petitioner during the pendency of the proceedings before this Court as also before the Supreme Court of India, as it had been annexed with the counter affidavit of the opposite parties in Writ Petition No. 5804 (MB) of 2021, the burden is heavy upon the petitioner's counsel to explain as to how this petition is maintainable against the order dated 25.02.2021; firstly on account of dismissal of its writ petition against the similar order of provisional attachment by the Supreme Court of India on 01.07.2021, which infact, had been filed in May, 2021; and secondly, as to why it should not be treated as barred by the principles of constructive res judicata, and/ or the principles contained in the Order II Rule 2 C.P.C. List this case on 20.08.2021 as fresh.
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