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    <title>2021 (2) TMI 1117 - DELHI HIGH COURT</title>
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    <description>A challenge was raised to the provisional attachment of bank accounts under the CGST Act and to the order rejecting objections under Rule 159(5) of the CGST Rules, with the petitioner contending that the attachment had stalled company operations. The HC did not decide the validity of the attachment or the rejection of objections at this stage; instead, it issued notice to the respondents, granted time for instructions and a short affidavit or status report, and directed the matter to be listed again.</description>
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      <description>A challenge was raised to the provisional attachment of bank accounts under the CGST Act and to the order rejecting objections under Rule 159(5) of the CGST Rules, with the petitioner contending that the attachment had stalled company operations. The HC did not decide the validity of the attachment or the rejection of objections at this stage; instead, it issued notice to the respondents, granted time for instructions and a short affidavit or status report, and directed the matter to be listed again.</description>
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