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of <h1>Section 79 of Tripura GST Act: Procedures for Recovering Unpaid Taxes, Including Asset Seizure and Third-Party Notices.</h1> Section 79 of the Tripura Goods and Services Tax Act, 2017 outlines the procedures for recovering unpaid taxes owed to the government. If a person fails to pay the required amount, the designated officer may recover the debt by deducting it from any money owed to the debtor, selling the debtor's goods, issuing notices to third parties holding the debtor's funds, or distraining the debtor's property. Additionally, the officer can involve the district Collector or file an application with a Magistrate to recover the amount as if it were an arrear of land revenue or a fine. The section also addresses recovery from bonds or instruments and the proportional crediting of recovered amounts to central and state governments.
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