CGST Rule 152 of Central Goods and Services Tax Rules, 2017 – Attachment of property in custody of courts or Public Officer

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XVIII Demands and Recovery

Rule 152: Attachment of property in custody of courts or Public Officer.

152. Where the property to be attached is in the custody of any court or Public Officer, the proper officer^c1 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 819(E) dated 01.07.2017].

Circulars:

C1. Proper officer relating to provisions other than Registration and Composition, refer Circular No. 3/3/2017-GST dated 05.07.2017.