Section 159(3) in The Central Goods and Services Tax Rules, 2017
(3)Where the property attached is of perishable or hazardous nature, [and if the person, whose property has been attached,] [Substituted for 'and if the taxable person' by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).] pays an amount equivalent to the market price of such property or the amount that is or may become payable [by such person] [Substituted for 'by the taxable person' by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).], whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment.
