HC: Time-period prescribed to file objection for provisional attachment ‘directory’, remands matter

Delhi HC sets aside the ‘provisional attachment’ order u/s 83 of CGST Act and remands the proceedings back to concerned authority to pass a fresh order on the merits of the objections within two weeks; Holds that the period of 7 days prescribed in Rule 159(5) is a directory and not a mandatory period in order to file objection for attachment of property; Thus, any delay in preferring objections beyond 7 days, the objections cannot be rejected on the grounds of limitations...