TMI Blog2022 (5) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... r extending the time for investigation was quashed and subsequent notices/summons issued to the petitioner therein have been held to be without any authority of law - HELD THAT:- Taking into consideration the submission made by learned counsel for the petitioner based on order dated 02.03.2022 passed by the High Court in WPC No.5388 of 2021 whereby the notice under Section 110 (2) of the Act of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Also heard on IA No.2, which is an application for grant of interim relief. Learned counsel for the petitioner would submit that pursuant to arrest made by Directorate of Revenue Intelligence (DRI) on 01.05.2021 of two persons at Railway Station- Raipur, DRI further searched the house of petitioner on the same date and have seized gold bar, silver ingots and fine silver and cash amount also a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the learned Single Judge was put to challenge by respondent- Department along with the application for grant of interim relief but till date, no interim relief has been granted in their favour and the order dated 02.03.2022 is still in existence and force. It is contended that after passing of order dated 02.03.2022, as on the date, proceedings of search and seizure was quashed, no further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Proper Officer and the amendment has been made applicable with retrospective effect. Hence the interim relief as sought for by the petitioner may not be granted at this stage. Taking into consideration the facts and circumstances of the case, taking into consideration the submission made by learned counsel for the petitioner based on order dated 02.03.2022 passed by the High Court in W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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