Summary of Rule 152 CGST Rules 2017

( Rule 152 CGST Rules 2017 explains Attachment of property in custody of courts or Public Officer  and is covered in Chapter XVIII  – Demands and Recovery   : Inserted by the Central Goods and Services Tax (Third Amendment) Rules, 2017, w.e.f. 1-7-2017.)

 Rule 152 CGST Rules 2017

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 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.

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