Statutory text — CGST Rules, 2017, as amendedRule 152
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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source