VIBHU BAKHRU, J.

1. The petitioner–M/S Himachal Emta Power Limited (hereafter ‘HEPL’) – has filed the present petition under Article 226 & 227 of the Constitution of India, inter alia, impugning the provisional attachment order dated 29.12.2017 (hereafter ‘the impugned order’) issued by the Deputy Director, Enforcement Directorate (respondent no.2 – hereafter ‘the ED’) under Section 5(1) of the Prevention of Money Laundering Act, 2002 (hereafter ‘the PML Act’).

2. By the impugned order, the ED has provisionally attached: (i) investment made by HEPL in M/s Gaurangdih Coal Ltd. (hereafter ‘GCL’) – a joint venture company formed by HEPL and M/s JSW Steel Ltd.–for carrying out mining activities including excavation work in the coal block allocated to HEPL to the extent of Rs. 2,45,00,000/-; (ii) Rs. 11,86,710/- lying as fixed deposit in its account; (iii) Rs. 1,26,540/- credited in A/c No.0153201100424; and (iv) Rs. 7,160/- deposited in A/c No.0153201002578.

3. The impugned order is premised on the basis that the said amounts have been used in commission of a scheduled offence