Rule 152 of CGST Rules 2017: Attachment of Property in Custody of Courts or Public Officer

Provisions under Rule 152 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Attachment of Property in Custody of Courts or Public Officer”, are as under:

CGST Rule 152: Attachment of Property in Custody of Courts or Public Officer (Chapter-XVIII: DEMANDS AND RECOVERY) 

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.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.