Moving objections in 7 days to provisional attachment- Rule 159(5) is directory

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 per...