Tax recovery procedures allow deduction, attachment, third party notices and distraint to secure unpaid GST obligations. Section 79 provides multiple statutory recovery modes for unpaid tax, interest or penalty: deduction from monies owing to the debtor, detention and sale of goods, issuance of a third party notice to persons holding or owing money to the debtor, distraint and sale of movable or immovable property, and issuance of a certificate to the Collector for recovery as an arrear of land revenue. The officer may apply to a Magistrate for recovery as if it were a fine. Payments complying with third party notices discharge liabilities to the specified extent, and recoveries under central procedures are credited and apportioned between Governments according to their dues.
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.
Tax recovery procedures allow deduction, attachment, third party notices and distraint to secure unpaid GST obligations.
Section 79 provides multiple statutory recovery modes for unpaid tax, interest or penalty: deduction from monies owing to the debtor, detention and sale of goods, issuance of a third party notice to persons holding or owing money to the debtor, distraint and sale of movable or immovable property, and issuance of a certificate to the Collector for recovery as an arrear of land revenue. The officer may apply to a Magistrate for recovery as if it were a fine. Payments complying with third party notices discharge liabilities to the specified extent, and recoveries under central procedures are credited and apportioned between Governments according to their dues.
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