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Attachment of Bank Accounts — While attaching the bank accounts in exercise of powers under section 83 of the CGST Act, 2017, the authority has brought to the notice of the petitioners, the provisions of sub rule (5) of rule 159 of the CGST Rules, 2017 to the effect that it is open for the petitioners to file objection to the effect that the property attached was or is not liable to attachment, within seven days of attachment under sub-rule (1) of rule 159 of the CGST Rules, 2017 before the competent authority. Petitions disposed of holding that if the petitioners file objections under sub-rule (5) of rule 159 of the CGST Rules, 2017 on or before 18th April, 2019, the competent authority shall consider the same as having been filed within time. Pranit Hem Desai Vs. Additional Director General, Dggi, Azu  11 TAXLOK.COM 019 (Gujarat)