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.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 139 to 162 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBEC vide Central Tax Notification 15/2017 dt. 01/07/2017: CGST (3rd Amendment) Rules, 2017, applicable w.e.f. 1 July 2017.
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