CGST Rules – Central Goods and Services Tax Rules, 2017
Rule 152 – Attachment of property in custody of courts or Public Officer
Where the property to be attached is in the custody of any court or Public
Officer, the proper officer shall send the order of attachment to such
court or officer, requesting that such property, and any interest or
dividend becoming payable thereon, may be held till the recovery of the
amount payable.
