Section 159(2) in The Central Goods and Services Tax Rules, 2017
(2)The Commissioner shall send a copy of the order of attachment [FORM GST DRC-22] [Inserted by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).] 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 removed only on the written instructions from the Commissioner to that effect. [and a copy of such order shall also be sent to the person whose property is being attached under section 83]. [Inserted by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).]
