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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter XVIII DEMANDS AND RECOVERY This
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Rule 159 - Provisional attachment of property. - Central Goods and Services Tax Rules, 2017

Extract

..... Provisional attachment of property.- 159. (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 to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable propert .....

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Rule 159 - Provisional attachment of property. - Central Goods and Services Tax Rules, 2017

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