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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>Attachment and sale of property: recovery by auction with notice, objections process, and transfer upon payment.</h1> Rule 147 governs recovery of GST dues by attachment and sale of a defaulter's movable or immovable property: the proper officer lists and values property, issues an order of attachment and notice of sale, notifies authorities to place encumbrances, seizes movables or affixes the order on immovables, and conducts sale by auction (or broker sale for negotiable instruments/shares). The rule provides for pre-bid deposits, a minimum notice period (with exceptions for perishables), an objections process with evidentiary burden, issuance of payment notice and transfer certificate to the successful bidder, and cancellation or re auction in prescribed circumstances.

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