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

Rule 152 of ‘Central Goods and Services Tax (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.

Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.

It may be noted that Rules 139 to 162 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were notified by CBEC vide CGST (3rd Amendment) Rules, 2017 Notification No. 15/2017 Central Tax dt. 1 July 2017, applicable w.e.f. 1 July 2017.

Related Posts:

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

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