2022 (9) TMI 889

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....ght by the petitioner in the writ petition: "a) To declare Rule 159 and sub rules (1) (5) and (6) ultra vires to constitution; b) To issue a Writ of Mandamus or any other appropriate writ in the nature of mandamus whereby setting aside the order dated 14.08.2020 & 28.09.2020 passed by the Respondent 3;" 2. Mr T.P.S. Kang, who appears on behalf of the petitioners, at the outset, says that he does not wish to press relief sought in prayer clause "a", as extracted above. 2.1 Therefore, the principal issue which concerns us is whether or not, in the given case, provisional attachment should be lifted. The other issue which arises in the instant case concerns the legal efficacy of the order dated 28.09.2020. 3. It is n....

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....a them. 3.1. Therefore, in the instant writ petition, challenge has been laid to not only the order dated 14.08.2020, but also the order dated 28.09.2020. 4. Mr Tej Pal Singh Kang, who appears on behalf of the petitioners, says that apart from anything else, since one year has passed, which is the maximum period prescribed under Section 83 of the Central Goods and Service Tax Act, 2017 [in short, 'CGST Act'], the respondent/revenue is required to lift the attachment. 5. We may note that the other relief that the petitioner claims is a declaratory relief. The petitioner seeks a declaration that Rule 159 along with Sub-Rules (1), (5) and (6) of the CGST Rules be declared ultra vires the Constitution. 6. Mr ....