TMI BlogProvisional release of bank accounts - Section 83 of the CGST Act - time limitation for filing...Provisional release of bank accounts - Section 83 of the CGST Act - time limitation for filing 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. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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