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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 79 of the Mizoram GST Act: Procedures for Recovering Unpaid Taxes Through Deductions, Detentions, and Third-Party Notices.</h1> Section 79 of the Mizoram Goods and Services Tax Act, 2017 outlines the procedures for recovering unpaid tax amounts owed to the government. If a person fails to pay, the proper officer can recover the amount through various methods, including deducting from money owed to the person, detaining and selling goods, issuing notices to third parties holding money for the person, distraining property, or involving a district collector or magistrate. These measures ensure compliance and facilitate the recovery of tax dues. Additionally, any recovered amount is proportionally credited to the respective government accounts when owed to both central and state governments.
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