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<h1>Recovery of tax: statutory powers to enforce unpaid GST through deduction, attachment, third party notices and distraint.</h1> Section 79 authorises the proper officer to recover unpaid GST by deduction from money owing, detention and sale of goods, notices to third parties holding or owing money to the taxpayer, distraint and sale of movable or immovable property, issuance of a recovery certificate to the Collector for recovery as an arrear of land revenue, or application to a Magistrate to recover the amount as if it were a fine. It prescribes consequences and safeguards for third party notices, preservation of recovery under bonds, and apportionment of recoveries between Central and State Governments.
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