Provisional attachment of property.

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....ails of property which is attached. (2) The Commissioner shall send a copy of the order of attachment ^1[in FORM GST DRC-22] to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect ^7[or on expiry of a period of....

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....reby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by ^5A[such person]. (5) Any person whose property is attached may ^6[file an objection in FORM GST DRC-22A] to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the ....