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<h1>Recovery under section 79 directs specified officer to recover outstanding GST dues from the defaulting person.</h1> Order directs recovery under section 79 of the Act of sums comprising tax, cess, interest, penalty and other charges from the named person identified by GSTIN, referencing the demand order and recovery reference, and requires arrears to be tabulated by component (tax/cess, interest, penalty, fees and totals) including integrated, central, state/UT tax and cess where applicable.
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