Rule 153 – Rules – DEMANDS AND RECOVERY – Central Goods and Services Tax Rules, 2017 – Rule 153 – Attachment of interest in partnership.- 153. (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of
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