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of <h1>Attachment of Court-Held Property Under Rule 152 of CGST Rules for GST Recovery Process</h1> Rule 152 of the Central Goods and Services Tax Rules, 2017, addresses the attachment of property in the custody of a court or Public Officer. When such property is to be attached, the proper officer must send an attachment order to the relevant court or officer. This order requests that the property, along with any accruing interest or dividends, be held until the recovery of the amount payable under the GST demands and recovery process.
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