CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 153 – Attachment of interest in partnership

(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 the share of such partner in the profits,
whether already declared or accruing, and of any other money which may
become due to him in respect of the partnership, and direct accounts and
enquiries and make an order for the sale of such interest or such other
order as the circumstances of the case may require.

(2) The other partners shall be at liberty at any time to redeem the
interest charged or, in the case of a sale being directed, to purchase the
same.