Provisional attachment of property
Rule 159 of the Central Goods and Services Tax Rules, 2017 deals with provisional attachment of property. Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83 , he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. The Act came into force on 22 Jun 2017.
(1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83 , he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment 1 [in FORM GST DRC-22 ] to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect.
(3) Where the property attached is of perishable or hazardous nature, 2 [and if the person, whose property has been attached] pays an amount equivalent to the market price of such property or the amount that is or may become payable 3 [by such person], whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23 , on proof of payment.
(4) Where 4 [such person] fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable 4 [such person].
(5) Any person whose property is attached may 5 [file an objection in FORM GST DRC-22A ] to the effect that the property attached was or is Not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23 .
(6) The Commissioner may, upon being satisfied that the property was, or is No longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23 .
Amendment notes
1. Inserted vide Notification No 40/2021-CTdated 29.12.2021.
1. Inserted vide Notification No 40/2021 CT dated 29.12.2021.
2. Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "and if the taxable person".
3. Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "by the taxable person".
4. Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "the taxable person".
5. Substituted vide Notification No 40/2021-CT dated 29.12.2021 for ", within seven days of the attachment under sub-rule (1), file an objection".
Rule 159, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Rule 159
What does Rule 159 of the Central Goods and Services Tax Rules deal with?
Rule 159 of the Central Goods and Services Tax Rules is headed "Provisional attachment of property". Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83 , he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
How do I find court cases under Rule 159 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 159, rule 159 CGST Rules 2017, rule 159 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 159 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 83 (Provisions relating to a goods and services tax practitioner), so none of them can safely be read on its own.
When did Rule 159 of the Central Goods and Services Tax Rules come into force?
Rule 159 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 159, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.