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Forms - Demand and Recovery Forms

FORM GST DRC - 23

Restoration of provisionally attached property / bank account under section83

FORM GST DRC - 23

[See rule 159(3), 159(5) & 159(6)]

Reference No.: Date:

----------------------- Name

_______________ Address

(Bank/Post Office/Financial Institution/Immovable property registering authority ^1-a[/ Regional Transport Authority/Other Relevant Authority]_1-a₎

Order reference No. - Date –

Restoration of provisionally attached property / bank account under section 83

Please refer to the attachment of << saving / current / FD/RD>> account in your << bank/post office/financial institution>> having account No. << ------- >>, attached vide above referred order, to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such ^1-b[requirement of]_1-b attachment of the said accounts. Therefore, the said account may now be restored to the person concerned.

Please refer to the attachment of property << ID /Locality>> attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. Now, there is no such ^1-b[requirement of]_1-b attachment of the said property. Therefore, the said property may be restored to the person concerned. Signature Name Designation

Copy to -

Notes:

1-a. Inserted (w.e.f. 01-01-2022) vide Notification No. 40/2021 – Central Tax dated 29-12-2021

1-b. Substituted (w.e.f. 01-01-2022) vide Notification No. 40/2021 – Central Tax dated 29-12-2021 for

“proceedings pending against the defaulting person which warrants the”