GST DRC-23 explained: order releasing a provisional attachment

When DRC-23 is issued

Rule 159 provides for release by DRC-23 in a few situations. Each of them requires a written order; the bank or authority holding the property will not act without it.

• After hearing your objection in DRC-22A, if the Commissioner accepts it
• When the Commissioner is satisfied that the property was, or is no longer, liable to attachment
• Where perishable or hazardous goods were attached and you pay an amount equal to their market value or the amount due, whichever is lower, so the goods are released
• On conclusion of proceedings where the attachment is no longer needed

Getting the lien actually removed

Ask for a copy of DRC-23 and confirm that it has been sent to the bank or authority named in DRC-22. Visit or write to the bank branch with the order and ask for the debit freeze or lien to be lifted. Banks often route such orders through a central team, so follow up with the reference number.

Check the account after a few days to confirm debits and payments are working again.

Check the scope

• Does it release all accounts or properties attached, or only some
• Are any conditions attached, such as a bank guarantee
• Is the release full, or limited to an amount above a retained balance
• Are the account numbers and property details correct

If no DRC-23 comes

Every provisional attachment ceases after one year from the date of the DRC-22 order under Section 83(2). If the year has passed and the bank still restricts the account, write to the Commissioner asking for formal intimation to the bank, attaching the DRC-22 order showing its date. Keep copies of all correspondence.

If DRC-23 is refused after your objection, ask for the reasons in writing and take advice on the next step.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.