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

Provisions under Rule 152 of CGST Rules, 2017 relating to “Attachment of Property in Custody of Courts or Public Officer”:

CGST Rule 152: Attachment of Property in Custody of Courts or Public Officer (Chapter XVIII: DEMANDS AND RECOVERY) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 152 introduced vide Notification 15/2017, effective 01/07/2017.