2021 (3) TMI 185

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....with Mr. Amrit Singh, Advocate, Mr. Harpreet Singh, Advocate ORDER CM APPL. 3940/2021 1. Allowed, subject to just exceptions. W.P.(C) 1392/2021 and CM APPL. 3939/2021 2. The petitioners are aggrieved by the order dated 28.09.2020, passed by the Commissioner of Central Tax, Delhi West Commissionerate, whereby, the objections to the notice for provisional attachment dated 14.08.2020 w....

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.... page 91 of the paper book. 4.1. Mr. Singh has contended that the notice refers to Rule 159 (1). It is Mr. Singh's contention that the powers conferred for provisional attachment are rooted in Section 83 read with Rule 159 (1). 4.2. We may also note that there is a challenge to the constitutional validity of Rule 159 and sub-rules 1, 5 and 6 apart from a challenge on merits to the notice....