Chapter - XVIII of CGST Rules, 2017
DEMANDS AND RECOVERY
RULE 153. Attachment of interest in partnership (corresponding section 79)
(1) 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.
(2) 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.