Recovery of tax: administrative modes allow deduction, attachment, third-party notices and revenue certificates to collect unpaid GST. The Act authorises the proper officer to recover unpaid GST by deduction from monies owing, detention and sale of goods, issuing binding third-party notices to persons holding or owing money to the taxpayer, distraint and sale of movable or immovable property, issuance of a recovery certificate for collection as an arrear of land revenue, or by Magistrate-ordered recovery as if a fine. Persons paying under a third-party notice are discharged to the extent of payment; liabilities discharged after notice may render the payer personally liable. Recovery under bonds is enforceable by these modes, and central and State recoveries are coordinated and proportionately credited when both are due.
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.
Recovery of tax: administrative modes allow deduction, attachment, third-party notices and revenue certificates to collect unpaid GST.
The Act authorises the proper officer to recover unpaid GST by deduction from monies owing, detention and sale of goods, issuing binding third-party notices to persons holding or owing money to the taxpayer, distraint and sale of movable or immovable property, issuance of a recovery certificate for collection as an arrear of land revenue, or by Magistrate-ordered recovery as if a fine. Persons paying under a third-party notice are discharged to the extent of payment; liabilities discharged after notice may render the payer personally liable. Recovery under bonds is enforceable by these modes, and central and State recoveries are coordinated and proportionately credited when both are due.
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