Section 159 of the CGST Rules, 2017— Attachment order -- The petitioner challenged the attachment order dated 18th March, 2020 issued by respondent on the ground that it has been issued without jurisdiction. The petitioner prior to filing of the writ petition had also filed objections to the impugned attachment order under Rule 159(5) of the Rules, 2017. The respondent submitted that a personal hearing notice has been issued to the petitioner in respect of the objections filed by it and the hearing is scheduled.
Held that:-The Hon’ble High Court disposed the petition with a direction to the respondent to decide the objections filed under Rule 159(5) of Rules, 2017 within three working days.—Uflix Industries Vs. Union of India & Ors.  25 TAXLOK.COM 005 (Delhi)