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          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.

          <h1>Recovery of tax: attachment, distraint, third-party notices, collector certificates and magistrate proceedings enable enforcement under GST law</h1> Section 79 prescribes enforcement methods for unpaid amounts under the Act: deduction from monies owing, detention and sale of goods, issuance of a third-party notice binding persons holding or owing money to the taxpayer, distraint and sale of movable and immovable property, issuance of a certificate to the Collector for recovery as an arrear of land revenue, and application to a Magistrate to recover amounts as if they were fines; recoveries by central tax officers may be credited and apportioned between Governments.

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