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NEUTRON STEEL TRADING PVT LTD AND OTHERS vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
TARA VITASTA GANJU
Pet. Counsel
T.p.s. Kang
Nisha Dhaka
Res. Counsel
Asheesh Jain
Adarsh Kumar Gupta
Keshav Mann

Petitioner / Applicant

NEUTRON STEEL TRADING PVT LTD AND OTHERS
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Sep 15, 2022
Order No.

W.P.(C) 1392/2021

Citation

2022(9) TAXREPLY 6343
Original Order
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ORDER

1. The following substantive reliefs have been sought 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 not disputed before us that more than one year has passed since the time the provisional attachment order was issued. 3.1. Insofar as the stipulated timeframe of one year is....

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