ORDER :

1. The present writ petitions arise out of a common set of facts and involve similar issues. Therefore, they are being decided vide the following common order.

2. The present writ petitions are filed challenging the orders dated 05.09.2022 on File No. T-4/04/HYZO/2019 passed by the Adjudicating Authority (Respondent No. 3 in W.P. No. 37659 of 2022) as arbitrary, illegal and without jurisdiction.

3. Heard Mr. Deepak Bhattacharjee, learned senior counsel representing Mr. Dishit Bhattacharjee, learned counsel for the Petitioner in W.P. No. 35702 of 2022 and Mr. Vedula Srinivas, learned senior counsel representing Mr. V. Aneesh, learned counsel for the Petitioners in W.P. No. 37659 of 2022. Mr. Anil Prasad Tiwari learned standing counsel for the Directorate of Enforcement (hereinafter referred to as ‘ED’) for the Respondents in both the writ petitions.

4. For the sake of convenience, the parties in W.P. No. 37659 of 2022 will be referred to as the Petitioners and Respondents.

Facts of the case

5. M/s Telearc Technologies Pvt. Ltd. (formerly known as Teleonto Tecnologies Pvt. Ltd.) is the Petitioner No. 1 in W.P. No. 37659 of 2022 and is represented by its Managing Director who is Pet