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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 79 of West Bengal GST Act: Procedures for Recovering Unpaid Taxes via Deductions, Detention, Notices, or Property Distress.</h1> Section 79 of the West Bengal Goods and Services Tax Act, 2017 outlines the procedures for recovering unpaid taxes. If a person fails to pay the amount due, the proper officer can recover it through various methods: deducting from money owed to the person, detaining and selling goods, issuing notices to third parties holding the debtor's money, distraining property, or involving the district Collector or Magistrate. The section also covers recovery under bonds or instruments and allows central tax officers to recover state tax arrears, with the recovered amounts proportionally credited to the respective governments.