Chapter - XVIII of CGST Rules, 2017
DEMANDS AND RECOVERY
RULE 152. Attachment of property in custody of courts or Public Officer (corresponding section 79)
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.