Section 83 attachment order cannot be passed by Assistant Commissioner

Himanshu Infraprojects Pvt. Ltd. Vs Commissioner, Central Goods & Services Tax (Punjab & Haryana High Court) In the present case Section 83 order was passed by the Assistant Commissioner.  As per the counsel for the respondents the order itself reveals that it was passed with the consent of the Commissioner. However, this would not be a complete answer because under Rule 159 a person whose property has been provisionally attached can file objections and if the written order of the Commissioner is not communicated to him he would not be in a position to know what are the reasons which ...