Provisional GST property attachment requires a prescribed order, permits objections and release, and enables disposal of perishable assets.

Rule 159 permits provisional attachment of movable or immovable property, including bank accounts, through an order in FORM GST DRC-22 identifying the attached property. The order is sent to the relevant authority to place an encumbrance and to the person whose property is attached; the encumbrance ends on written instruction or after one year, whichever is earlier. Affected persons may file an objection in FORM GST DRC-22A and, after a hearing, obtain release through FORM GST DRC-23 where the property is not liable to attachment.

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