Bank account freeze by gst department. issue DRC -22

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mohammad tarique sohail

accountant

155 Points Posted on 05 August 2022

hello,
I have got a notice Gstr DRC 22 for property attachment. on 3 Aug 2022 they have attached my bank account. while I have filed gst return upto may 2022. only june 2022 is pending on which gst amount Rs. 6 lacs to pay. I have a fund issue I told to officer that give me 10 days . but they attached. as on 3 aug 2022 Bank balance was 397000/-. still 203000 short. officer said that first deposit tax amount Rs. 6 lacs into ur account. only debit is freezed. then give me statements and letter to de freeze. then I will issue de freeze bank account order.
how to reply or write a letter . is any format for de freeze bank account. pls share

Replies (3)

Quick Summary

If your bank account has been frozen by the GST department due to outstanding dues, you may have received a DRC-22 notice. You have a strict 7-day window to respond by filing Form DRC-22A on the GST portal, outlining reasons why the attachment should be lifted. While there isn't a specific format for this response, consulting a Chartered Accountant is highly recommended. In some cases, courts have intervened against arbitrary attachments, so understanding your rights and acting promptly is crucial.

CA Rashmi Gandhi

Chartered Accountant

44487 Points Posted on 05 August 2022

There is no specific format, however if you want specified format message me in inbox

Tax Garden

Tax Consultant

2084 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.

Aashok Kumar Sharma

Finance/Compliance Consultant

77990 Points Posted on 06 November 2026

Steps to get relief from the DRC-22 attachment:

• DRC-22 is provisional attachment under Sec 83 (to protect revenue during pending proceedings). Grounds are limited: it can be used only when proceedings under the specified sections (Sec 62, 63, 64, 67, 73, 74, 74A etc.) are pending. Ask which proceeding is pending.

• File objections within 7 days of attachment under Rule 159(5), with:

– proof that returns are filed

– that the dues are only for June 2022 (Rs 6 lakh)

– a payment plan.

You must be given a hearing.

• Release: pay the dues (or a part) and request release. The Commissioner releases the attachment in DRC-23 once the liability is paid or the property is no longer needed (Rule 159(6)).

• Attachment lapses automatically after one year from the order (Sec 83(2)).

• For a self-assessed liability that is merely unpaid, the proper route is recovery under Sec 79 (DRC-13 to the bank), with interest under Sec 50. You can also seek instalments under Sec 80 (up to 24 months, with Commissioner's approval).

• Courts have held provisional attachment is a "draconian" power (SC in Radha Krishan Industries, 2021). Cite it if procedure was not followed.