GST recovery framework allows deduction, third-party notices, property distress, and arrear-style recovery for unpaid dues. Section 79 sets out the recovery mechanism for unpaid amounts under the GST law, including deduction from money under control of the department, detention and sale of goods, third-party notice recovery, distraint and sale of property, recovery through the Collector as arrears of land revenue, and recovery through a Magistrate as if it were a fine. It also covers recovery under bonds or instruments, recovery by State tax or Union territory tax officers, proportional credit where dues exceed recovered amounts, and includes distinct persons within the meaning of person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST recovery framework allows deduction, third-party notices, property distress, and arrear-style recovery for unpaid dues.
Section 79 sets out the recovery mechanism for unpaid amounts under the GST law, including deduction from money under control of the department, detention and sale of goods, third-party notice recovery, distraint and sale of property, recovery through the Collector as arrears of land revenue, and recovery through a Magistrate as if it were a fine. It also covers recovery under bonds or instruments, recovery by State tax or Union territory tax officers, proportional credit where dues exceed recovered amounts, and includes distinct persons within the meaning of person.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
