TMI BlogTax to be first charge on property & Provisional Attachment [Section 82 & Section 83]X X X X Extracts X X X X X X X X Extracts X X X X ..... unt payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person. Provisional attachment ( Section 83 ) This section applies only during the pendency of Assessment of non-filers of returns Section 62 Assessment of unregistere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of the order Provisional attachment of property [ Rule 159 ] Issue a order for attachment of any property Where the Commissioner decides to attach any property , he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. Send a copy of order in Form GST DRC - 22 The Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - such property shall be released forthwith, by an order in FORM GST DRC-23 , on proof of payment, if such person pays an amount equivalent to the market price of such property or the amount that is or may become payable by such person, whichever is lower. [ Sub rule (3) ] Disposed off attached property:- if such person fails ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer [ Rule 152] Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. Attachment of interest in partnership [Rule 153] Where t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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