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<h1>Rule 144A: Recovering Penalties Through Auction of Seized Goods Under Central Goods and Services Tax Rules, 2017.</h1> Rule 144A of the Central Goods and Services Tax Rules, 2017, outlines the procedure for recovering penalties through the sale of goods or conveyances detained or seized during transit. If the penalty under section 129 is not paid within fifteen days, the proper officer may sell the goods via auction. This period can be reduced for perishable or hazardous items. The auction process includes issuing notices, setting pre-bid deposits, and transferring ownership upon full payment. If no bids are received, a re-auction may occur. An appeal under section 107 stays the recovery process, except for perishable or hazardous goods.