Tax Consultant
235 Points
Posted on 14 May 2026
A DRC-13 notice under the GST Act means the department has asked your bank to hold your funds to recover GST dues, from you or a related party. You have 7 days to respond by filing Form DRC-22A through the GST portal with grounds for why the attachment should be lifted. If the officer agrees, a DRC-23 order releases the freeze within 24-48 hours. The Bombay High Court recently quashed a similar order where a son's account was frozen for his father's dues due to a shared trade name, courts do intervene when attachments are arbitrary. If you receive this notice, consult a CA immediately as the 7-day window is strict.