T. S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
Imax Infrastructure Pvt. Ltd. – Appellant
Versus
Deputy Commissioner Directorate of Revenue Intelligence and Enforcement – Respondent
JUDGMENT :
T.S. SIVAGNANAM, J.
1. The year of instituting these appeals in the order dated 22nd July, 2022 shall be read as “2022” instead of “2021.” Let the same be corrected accordingly.
2. These intra-Court appeals are directed against the order dated 10th June, 2022 passed in W.P.A. No. 9766 of 2022, W.P.A. No. 9789 of 2022 and W.P.A. No. 9752 of 2022 respectively. The orders impugned before us are interim orders passed by the learned Single Bench whereunder the learned Single Bench was of the prima facie view that the writ petitions cannot be thrown out at the motion stage on the ground of availability of alternative remedy and that the writ petitions have to be heard and decided on merits. With such observation, the respondents were directed to file their affidavit-in-opposition within a time frame giving liberty to the appellants / writ petitioners to file their reply thereto. The appellants are not aggrieved by such an order nor the respondents have preferred any appeal against such an order. The appellants are aggrieved by the penultimate portion of the order whereunder and by which the learned Writ Court was prima facie satisfied that the appellants/writ petitioners have bee
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