Provisional attachment under GST permits objections, release of perishable property and time-limited encumbrances through prescribed procedures.

For perishable or hazardous property, the person whose property is attached may obtain immediate release in FORM GST DRC-23 upon proof of payment of the lower of the property's market price and the amount that is or may become payable by that person. If payment is not made, the Commissioner may dispose of the property and adjust the proceeds against tax, interest, penalty, fee or other amounts payable by that person. Any person whose property is attached may object in FORM GST DRC-22A that the property was or is not liable to attachment.

---

---

---