Section 159(5) in The Central Goods and Services Tax Rules, 2017
(5)Any person whose property is attached may, [file an objection in FORM GST DRC-22A] [Substituted 'within seven days of the attachment under sub-rule (1), file an objection' by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).] 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.
