Rule 159 of CGST Rules -Provisional attachment of property

Rule 159 of CGST Rules -Provisional attachment of property

(updated as on 15.11.2017)

(1) Where the Commissioner decides to attachany property, including bank account in accordance with the provisions of section 83, heshall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details ofproperty which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concernedRevenue Authority or Transport Authority or any such Authority to place encumbrance onthe said movable or immovable property, which shall be removed only on the writteninstructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxableperson pays an amount equivalent to the market price of such property or the amount that isor may become payable by the taxable person, whichever is lower, then such property shallbe released forthwith, by an order in FORM GST DRC-23, on proof of payment. (4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect ofthe said property of perishable or hazardous nature, the Commissioner may dispose of suchproperty and the amount realized thereby shall be adjusted against the tax, interest, penalty,fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment undersub-rule (1), file an objection to the effect that the property attached was or is not liable toattachment, and the Commissioner may, after affording an opportunity of being heard to theperson 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 liablefor attachment, release such property by issuing an order in FORM GST DRC- 23.

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CHAPTER - XVIII

DEMANDS AND RECOVERY

Chapter XVIIIof CGST Rules,2017 consists of twenty rules relating to Demand & Recovery Rulesunder the GST regime. All this rules are available for your ready reference. Rule 142 :Notice and order for demand of amounts payable under the Act Rule 143 :Recovery by deduction from any money owed Rule 144 :Recovery by sale of goods under the control of proper officer Rule 145 :Recovery from a third person Rule 146 :Recovery through execution of a decree, etc. Rule 147 :Recovery by sale of movable or immovable property Rule 148 : Prohibition against bidding or purchase by officer Rule 149 :Prohibition against sale on holidays Rule 150 :Assistance by police Rule 151 :Attachment of debts and shares, etc. Rule 152 :Attachment of property in custody of courts or Public Officer Rule 153 :Attachment of interest in partnership Rule 154 :Disposal of proceeds of sale of goods and movable or immovable property Rule 155 :Recovery through land revenue authority Rule 156 :Recovery through court Rule 157 :Recovery from surety Rule 158 :Payment of tax and other amounts in installments Rule 159 :Provisional attachment of property Rule 160 :Recovery from company in liquidation Rule 161 :Continuation of certain recovery proceedings

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