(1)On an application filed electronically by a taxable person, in FORM GST DRC- 20,seeking extension oftime for the paymentoftaxes or any amount due underthe Act or for allowing payment ofsuch taxes or amountin instalments in accerdance with the provisions ofsection 80, the Commissioner shall call for a report from the jurisdictional officer about the financial ability ofthe taxable personto pay the said amount.
(2)° Upon consideration of the request ofthe taxable person and the report of the jurisdictional officer, the Commissioner mayissue an order in FORM GST DRC-21 allowing the taxable person further time to make payment and/orto pay the amountin such monthlyinstalments. not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where- Hees wWorga, feat 5 arret 2017 870 (7)
(a) the taxable person has already Geraubed on the payment of any amount under the Act or the Intcgrated Goods and Services Tax Act. 2017or the Union Territory Goods and Services Tax Act.
2017 or anyofthe State Goods and Services Tax Act. 2017,for whichthe recovery process is On;
(b) the taxable person has not been allowed to make paymentin instalments in the preceding financial year under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any ofthe State Goods and Services Tun Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty-five thousand rupees.
159, Provisional attachment of property.-(1) Where the Commissioner decides to attach any propertly, including bank account in accordance with the provisions ofsection 83, he shail 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 ofthe order of attachment 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 removedonly on the written instructions from the Commissionertothat effect.
(3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an orderin FORMGST DRC- 23, an proof of payment.
(4) Where the taxable personfails to pay the amount referred to in sub-rule (3) in respect ofthe 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 the taxable person.
(5) Any person whose propertyis attached may, within seven days ofthe attachment under sub-rule (1), file an objection to the effect that the property attached was oris 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 satisiied Uhat the property was, er is no longer liable for attachment.
release such property by issuing an order in FORM GST DRC- 23.