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of <h1>Rule 159: Provisional Attachment of Property Under CGST Rules 2017 Allows Objections and Conditional Release</h1> Under the Central Goods and Services Tax Rules, 2017, Rule 159 outlines the provisional attachment of property by the Commissioner under section 83. When property, including bank accounts, is attached, an order is issued in FORM GST DRC-22. The order is sent to relevant authorities to place an encumbrance, removable only by the Commissioner's written instruction or after one year. If the property is perishable or hazardous, it can be released upon payment of its market value or the payable amount. Unpaid perishable items may be sold to cover dues. Affected individuals can object to the attachment, and the Commissioner may release the property if it is deemed not liable for attachment.
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