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2020 (2) TMI 1106 - DELHI HIGH COURTProvisional release of bank accounts - Section 83 of the CGST Act - time limitation for filing objections - HELD THAT:- The period of 7 days prescribed in Rule 159(5) is a directory and not a mandatory period. Therefore, on account of delay on the part of the objector, if he prefers his objections beyond the period of 7 days, the objections cannot be rejected on the ground of limitation. No consequence is prescribed either in the Act or in the Rules to say that if the objections are not preferred within 7 days, they shall not be entertained. The decision in Sambhaji (2008 (11) TMI 393 - SUPREME COURT) is clearly attracted to the present case. Moreover, it is the objector who would suffer adverse consequence on account of delay on his part in raising the objections. The respondents do not suffer any adverse consequence on account of delay, if any, in moving the objections, thus, 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. Objections raised by the petitioner, therefore, could not be rejected on that ground alone. The proceedings are remanded back to the concerned authority for passing a fresh order on the merits of the objections - petition allowed by way of remand.
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