Recovery of tax: statutory modes allow deduction, third party notices, attachment and certification for revenue recovery.

The Act empowers the proper officer to recover unpaid GST by deduction from monies owing, detention and sale of goods, issuance of third party notices requiring persons holding or owing money to pay the Government, distress and sale of property, certification to the Collector for recovery as an arrear of land revenue, and Magistrate led recovery as if a fine; payments under third party notices discharge the payer to the extent specified and may expose payers who discharged liabilities after notice to limited personal liability, while recovered sums between Central and State Governments are apportioned proportionately.

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