Validity of attachment order — The petitioner challenged the provisional attachment order dated 14th August, 2020. The petitioner submitted that in the present case the sine qua non for exercise of power under Section 83 of Act is absent as there is no proceeding pending under section 62, 63, 64, 67, 73 and 74. The court observed that that Rule 159(5) is applicable in this case.
Held that:-The Hon’ble High directed the respondent to treat the present writ petition as an objection under rule 159(5) of the and decide the same within a week by way of a reasoned order after giving an opportunity of hearing to the petitioner. — Neutron Steel Trading Pvt. Ltd. Through Its Directors & Ors. Vs. The Commissioner CGST, Central Ex Commissionerate, Delhi West & Ors.  28 TAXLOK.COM 044 (Delhi)