JUDGMENT :

1. The short point before the Court is whether the statutory window for provisional attachment of the property under Section 5(1)(b) of The Prevention of Money-Laundering Act, 2002 (PMLA) would be available to the Authority under Section 5 taking recourse to the orders passed by the Supreme Court in Suo Motu Writ Petition (Civil) No.(S) 3/2020. By the said series of orders, the Supreme Court extended the period of limitation prescribed under the general and special laws with effect from 15th March, 2020 till further orders.

2. The facts in the present case relate to a provisional order of attachment dated 30th September, 2021 relating to immovable properties belonging to M/s. K.P. Garments Private Limited represented by its directors who are the petitioners before this Court. The petitioner no. 1 replied to the impugned order on 3rd January, 2022. There is no other subsequent factual development on record after the petitioner’s reply. The Enforcement Directorate (ED) has now called the petitioners for a hearing on 27th June, 2022 in continuation of the ECIR case of 2020 dated 17th February, 2020.

3. The petitioners are before this Court for contending that the ED cannot tra