FORM GST DRC-23 - Release of provisionally attached property
An attached property is no longer liable to provisional attachment or an appropriate release condition is met.
Responsible actor: The Commissioner releases property after the objection/hearing or on being satisfied it is not liable. Provision: Rule 159(5),(6); section 83.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current law checked 21 October 2026. Fictional September/October 2026 alternative branches, unsigned and unissued; source 2022 form plus identified later amendments.
Worked facts and completed entries
Independent provisional-attachment branch: section 67 inspection proceedings under Chapter XIV begin 15 September 2026. The Commissioner records invoice/ledger evidence indicating a possible 120000 tax exposure and contemporaneous attempted disposal of the purported company storage unit, explaining why protection of revenue is considered necessary. On 28 September a written DRC-22 provisionally attaches that identified unit. This is protective, before a final demand, and not itself recovery or final tax adjudication. On 1 October Aster files DRC-22A with the registered deed and licence. They establish that the unit belongs to an unrelated owner and Aster is merely a licensee; that owner is not a section 122(1A) person. Following hearing 5 October, the Commissioner releases the unit 6 October. No tax demand is waived by that ownership correction.
Reference and addressee
| Release reference / date | ILLUSTRATION-DRC23-P-2026-1006 /6 October 2026 |
|---|---|
| To | Property Registering Authority, Illustration Bengaluru Office |
| Attachment reference / date | ILLUSTRATION-DRC22-P-2026-0928 /28 September 2026 |
| Person / GSTIN | Aster Learning Supplies Private Limited (fictional) /29AABCA0000A1ZT |
| Objection / hearing | ILLUSTRATION-DRC22A-P /1 October 2026; hearing 5 October 2026 |
Property released
| Property ID | ILLUSTRATION-UNIT-EDU-S12 |
|---|---|
| Building / floor / premises | Unit EDU-S12 /Ground /Illustration Storage Annex |
| Road / locality / district | Learning Park Road /Learning Park /Bengaluru Urban |
| State / PIN | Karnataka /560001 |
| Estimated value / exposure | 150000 /120000; provisional exposure, not a final demand |
Selected property-restoration paragraph
The identified storage unit was provisionally attached to protect revenue in the section 67 proceedings. The registered deed and licence now establish that it does not belong to Aster or another person within the selected section 83 category. After considering the objection at the 5 October hearing, there is no lawful requirement for this attachment. The property is released and the registering authority shall remove this order’s encumbrance. Bank-account/perishable-payment alternatives are not selected.
Commissioner and copies
| Name / designation | R. Kavya /Commissioner, Bengaluru (fictional) |
|---|---|
| Signature / date | Not executed /6 October 2026 |
| Copies | Aster, affected registered owner and registering authority |
| Effect | DRC-22 ceases 6 October 2026, earlier than its one-year maximum; no payment/refund or final merits determination is implied |
How this form moves the matter forward
- Identify the attachment and exact objection/evidence or other release ground.
- Afford the applicable hearing and record why the property is not/no longer liable.
- Issue DRC-23, remove the relevant encumbrance and reconcile the separate tax proceeding.
Evidence supporting these entries
- DRC-22/22A, registered title and licence
- Hearing and Commissioner release reasons
- Authority communication and encumbrance removal
Additional primary authority: Official CGST Act as on 11 June 2026, sections 78–80 PDF pages 73–75, section 83 PDF page 75, section 88 PDF pages 76–77, section 122(1)(vii).
Additional primary authority: Current rules 143–160, PDF pages 350–357; 144(5) payment from auction versus 147(12) payment from notice;159 current objection/release/expiry provisions.
Additional primary authority: Notification 52/2023-Central Tax,26 October 2023:paragraph 4 PDF page 1 amends rule 159(2); paragraph 9 PDF page 4 inserts DRC-22 automatic-expiry paragraph.
Period and legal consequences
A DRC-23 release is not necessarily a tax payment or waiver: this branch corrects ownership. Rule 159(3)’s lower-of-market-value/payable-amount payment rule concerns perishable/hazardous property and is not selected.
Primary source and exact locator
Official notified form source: PDF pages 455-455; printed pages 449-449.
CGST Act and government-hosted Act and Rules compilation - Rule 159(5),(6); section 83. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The Commissioner releases property after the objection/hearing or on being satisfied it is not liable. An attached property is no longer liable to provisional attachment or an appropriate release condition is met.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
DRC-22/22A, registered title and licence; Hearing and Commissioner release reasons; Authority communication and encumbrance removal.