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Period of 7 days prescribed in rule 159(5) of CGST rules for moving the objections to the provisional attachment is merely directory and not mandatory.

Attachment of Bank Accounts — 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. — RR India Pvt. Ltd. Vs. Union of India & Ors. [2020] 21 TAXLOK.COM 037 (Delhi)