CGST Rules Rule 159 — Seizure and detention of goods and conveyances in transit

CGST Rules, 2017  ·  Seizure and detention of goods and conveyances in transit

CGST Rules 6 Amendments

Quick Answer

Rule 159 of the CGST Rules, 2017 governs Seizure and detention of goods and conveyances in transit. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 159 CGST: Seizure and detention of goods and conveyances in transit — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 6
(1)Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached.
(2)The Commissioner shall send a copy of the order of attachment in FORM GST DRC-221 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 or on expiry of a period of one year from the date of issuance of order under sub-rule (1), whichever is earlier,6.
(3)Where the property attached is of perishable or hazardous nature, and if the person, whose property has been attached2 pays an amount equivalent to the market price of such property or the amount that is or may become payable by such person3, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment.
(4)Where such person4 fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable such person4.
(5)Any person whose property is attached mayfile an objection in FORM GST DRC-22A5 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 said property by an order in FORM GST DRC- 23.
(6)The Commissioner may, upon being satisfied that the property was, or is No longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23.

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Amendment History

123456Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2021↑ view in text

Inserted vide Notification No 40/2021-CT dated 29.12.2021.

2
2021↑ view in text

Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "and if the taxable person".

3
2021↑ view in text

Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "by the taxable person".

4
2021↑ view in text

Substituted vide Notification No 40/2021-CT dated 29.12.2021 for "the taxable person".

5
2021↑ view in text

Substituted vide Notification No 40/2021-CT dated 29.12.2021 for ", within seven days of the attachment under sub-rule (1), file an objection".

6
2023↑ view in text

Inserted vide Notification No. 52/2023 - CT dated 26.10.2023

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