Search & Seizure — The petitioner questioned tenability and sustainability of the Order of Seizure passed under Rule 139(2) of the CGST Rules, 2017 and summons notices issued by under Section 70 of the CGST Act, against the Petitioner. Enquiry is going on and the petitioners are ready to join the enquiry as and when called by the IO. List on 27.3.2020. Till then, no coercive action be taken against the petitioners. — Mukesh Garg Vs. Union of India & Anr. [2019] 19 TAXLOK.COM 095 (Delhi)