2020 (6) TMI 213 - HC - GST

Jurisdiction to issue Attachment Order - Rule 159(5) of the Central Goods and Services Tax Rules, 2017 - HELD THAT - The present writ petition is disposed of with a direction to the respondent No.3 to decide the objections filed under Rule 159(5) of Central Goods and Services Tax Rules, 2017 within three working days.

Summary

Issues:
Challenge to attachment order issued without jurisdiction.

Analysis:
The High Court of Delhi, comprising Hon'ble Mr. Justice Manmohan and Hon'ble Mr. Justice Sanjeev Narula, heard a writ petition challenging an attachment order dated 18th March, 2020, issued by respondent No.3 on grounds of jurisdiction. The petitioner had previously filed objections to the attachment order under Rule 159(5) of the Central Goods and Services Tax Rules, 2017. The senior Standing counsel for respondents No.2 to 5 informed the court that a personal hearing notice had been issued to the petitioner regarding the objections, with the hearing scheduled for the same day at 3:00 p.m.

The Court, after considering the submissions, disposed of the writ petition with a direction to respondent No.3 to decide the objections filed under Rule 159(5) within three working days. The petitioner was granted the right to file appropriate proceedings if aggrieved by the decision. The order was to be uploaded on the website immediately, and a copy was to be sent to the counsel via email. The rights and contentions of all parties were left open, ensuring a fair and just process in accordance with the law.