CM Appl. 11935/2020 (exemption)

Allowed, subject to all just exceptions.

W.P.(C) 3368/2020 & CM Appl.11936/2020

The petition has been listed before this Bench by the Registry in view of the urgency expressed therein.

The same has been heard by way of video conferencing

Present writ petition has been filed challenging the attachment order dated 18th March, 2020 issued by respondent No.3 on the ground that it has been issued without jurisdiction.

A perusal of the paper book reveals that the petitioner prior to filing of the present writ petition had filed objections to the impugned attachment order under Rule 159(5) of the Central Goods and Services Tax Rules, 2017.

Mr. Harpreet Singh, learned senior Standing counsel for respondents No.2 to 5 states that a personal hearing notice has already been issued to the petitioner in respect of the objections filed by it and the hearing is scheduled for today at 3:00 p.m.

Consequently, 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.

In the event, the petitioner is aggrieved by the decision of the respondent No.3, it shall be open to it to file appropriate proceedings in accordance with law. The rights and contentions of all parties are left open.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through email.