Case Law Details
RR India Pvt. Ltd Vs Union Of India & Ors. (Delhi High Court)
The period of 7 days prescribed in rule 159(5) of the CGST Rules for moving the objections to the provisional attachment is merely directory and not mandatory.
Assessee contends that under the CGST Act or Rules, there is no provision which mandates the filing of objections to provisional attachment within 7 days. No consequence of delay in filing objections is provided. Moreover, the respondent does not suffer any adverse consequence on account of delay on the part of the objector in moving the objections which is beyond the period of 7 days of the date of the provisional attachment.
Department contends that sub-Rule 5 of Rule 159 stipulates that the person whose property is attached, may within 7 days of attachment under sub-Rule (1), file an objection, the petitioner ought to have filed the same within the aforesaid stipulated period. Since, admittedly, the objections were preferred beyond the period of 7 days, respondent were bound to reject the same.
Held
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