Attachment of property in custody of courts or Public Officer
Rule 152 of the CGST Rules
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Where the property is in the custody of a court or a public officer, the attachment order is sent to that court or officer, and the claim ranks with the court’s own charges.
The exact words of the law
378 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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