Tax to be first charge on property & Provisional Attachment [Section 82 & Section 83] - GST Ready Reckoner - GST

Tax to be first charge on property [ Section 82 ] First Charge On property Notwithstanding any of the provision as contain in any of the law time being in force as in case provided in Insolvency and Bankruptcy Code, 2016 Any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person. Provisional attachment ( Section 83 ) This section applies only during the pendency of Assessment of non-filers of returns Section 62 Assessment of unregistered persons Section 63 Summary assessment in certain special cases Section 64 Power of inspection, search and seizure Section 67 Determination of tax not paid or short paid or erroneously refunded other then fraud Section 73 Determination of tax not paid or short paid or erroneously refunded in case of fraud Section 74 The Commissioner for the purpose of protecting the interest of the Government revenue, by order in writing(In FORM GST DRC-22 attach provisionally any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122. Maximum Time Limit of such Provisional attachment Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order Provisional attachment of property [ Rule 159 ] Issue a order for attachment of any property Where the Commissioner decides to attach any property , he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. Send a copy of order in Form GST DRC - 22 The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority to place encumbrance on the said movable or immovable property , a copy of such order shall also be sent to the person whose property is being attached under section 83. Removal of attachment 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 rule 159(1), whichever is earlier [ Sub Rule (2) ] Released or disposed off property attached is of perishable or hazardous nature Where the property attached is of perishable or hazardous nature, and if the person, whose property has been attached, Released attached property:- such property shall be released forthwith, by an order in FORM GST DRC-23 , on proof of payment, if such person pays an amount equivalent to the market price of such property or the amount that is or may become payable by such person, whichever is lower. [ Sub rule (3) ] Disposed off attached property:- if such person fails to pay the amount referred to in rule 159(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 by such person . [ sub rule (4) ] File a claim or objection against attached property Any person whose property is attached may 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 said property by an order in FORM GST DRC- 23 . Attachment of property in custody of courts or Public Officer [ Rule 152] 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. Attachment of interest in partnership [Rule 153] Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing, and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same.