Section 151(1) in Punjab Goods and Services Tax Rules, 2017
(1)A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.-(a)in the case of a debt, the creditor from recovering the debt and the debtor from making payment thereof until the receipt of a further order from the proper officer;(b)in the case of a share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon;(c)in the case of any other movable property, the person in possession of the same from giving it to the defaulter.
