Section 152: Attachment of property in custody of courts or Public Officer

Q: What does Section 152 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 152 TCITCR pertains to "Attachment of property in custody of courts or Public Officer". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 152 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs attachment of property in custody of courts or Public Officer. As verified on 19 May 2026.

Q: Is Section 152 TCITCR still in force?

Yes, Section 152 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 152 TCITCR?

धारा 152 TCITCR is the Devanagari Hindi reference for Section 152 of the The CGST (Input Tax Credit) Rules, 2017. Section 152 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs attachment of property in custody of courts or Public Officer. As verified on 19 May 2026.

Q: What is Dhara 152 TCITCR?

Dhara 152 TCITCR is the Roman Hindi reference for Section 152 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 152 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs attachment of property in custody of courts or Public Officer. As verified on 19 May 2026.

Q: How to cite Section 152 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 152, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 152 (India).

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Thursday, 21 May 2026

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Section 152 TCITCR (The CGST (Input Tax Credit) Rules, 2017): Attachment of property in custody of courts or Public Officer | Law on Tips | Law on Tips

Table of Contents

The CGST (Input Tax Credit) Rules, 2017

Chapter IV — Part A – of FORM GST EWB 01 (i.e. facility for generation of

Section 152

Attachment of property in custody of courts or Public Officer

- 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.