Chapter - XVIII of CGST Rules, 2017
DEMANDS AND RECOVERY
RULE 159. Provisional attachment of property (corresponding section 83)
(1) Where the Commissioner decides to attach any
property, including bank account in accordance with the provisions of
section
83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein,
the details of property which is attached.
*(2) The Commissioner shall send a copy of the order of attachment
1[in
FORM
GST DRC-22] to the
concerned Revenue Authority or Transport Authority or any such Authority to
place encumbrance on the said movable or immovable property, which shall be
removed only on the written instructions from the Commissioner to that effect
3[or on expiry of a period of one year from
the date of issuance of order under sub-rule (1), whichever is earlier,]
1[and a copy of such order shall also be sent
to the person whose property is being attached under
section 83].
(3) Where the property attached is of perishable or hazardous nature,
2[and if the person, whose property has been attached] [helldod old[and if the
taxable person] helldod] pays an amount equivalent to the market price of such property or
the amount that is or may become payable 2[by
such person]
[helldod old[by the taxable person] helldod], whichever is
lower, then such property shall be released forthwith, by an order in
FORM GST
DRC-23, on proof of payment.
(4) Where 2[such person] [helldod old[the taxable person]
helldod] fails to pay the amount referred to in sub-rule (3)
in respect of the said property of perishable or hazardous nature, the
Commissioner may dispose of such property and the amount realized thereby shall
be adjusted against the tax, interest, penalty, fee or any other amount payable
by 2[such person] [helldod old[the taxable person]
helldod].
(5) Any person whose property is attached may, 2[file
an objection in FORM GST DRC-22A]
[helldod old[within seven days of the
attachment under sub-rule (1), file an objection] helldod] to the effect that the property
attached was or is not liable to attachment, and the Commissioner may, after
affording an opportunity of being heard to the person filing the objection,
release the said property by an order in FORM GST
DRC-23.
(6) The Commissioner may, upon being satisfied that the property was, or is no
longer liable for attachment, release such property by issuing an order in
FORM GST
DRC-23
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