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<h1>Notice for Auction under GST sections 79 and 129: seizure-sale procedure to recover dues and related expenses.</h1> Notice authorises public auction under section 79(1)(b) or section 129(6) to sell attached or detained goods or conveyances to recover statutory dues, penalty, interest and admissible expenses. Sale transfers the defaulter's right, title and interest in lots listed in a Schedule; liabilities attached to each lot are recorded. Auction occurs on a specified date; payment is due at sale or as directed, and in default the goods/conveyance shall be re-auctioned and resold.
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