Recovery by sale of goods under control of proper officer sets auction, notice, deposit, payment, and re-auction requirements. Recovery of tax arrears by sale of goods under the control of the proper officer requires inventory and valuation of the goods, and sale only of the quantity necessary to recover the dues and administrative expenditure. Sale is by auction or e-auction after notice in FORM GST DRC-10, with a minimum fifteen-day bidding period unless the goods are perishable, hazardous, or costly to keep in custody. The rule also provides for pre-bid deposits, payment by the successful bidder, issue of possession and certificate forms, cancellation on prior payment by the defaulter, and re-auction where the auction is non-competitive or receives no bids.