Section 159(5) in Rajasthan Goods and Services Tax Rules, 2017
(5)Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file in objection to the effect that the property attached was or is 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.
