Recovery as arrears of land revenue authorises district collector to realise unpaid GST under certificate action under section 79 clause (e). Certificate under clause (e) of sub section (1) section 79 (Form GST DRC 18) certifies an unpaid GST demand by reference to the demand order and GSTIN, identifies the debtor's property or business in the District Collector's jurisdiction, and requests recovery of the certified sum as an arrear of land revenue, signed by the issuing official with designation, place and date.
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Provisions expressly mentioned in the judgment/order text.
Recovery as arrears of land revenue authorises district collector to realise unpaid GST under certificate action under section 79 clause (e).
Certificate under clause (e) of sub section (1) section 79 (Form GST DRC 18) certifies an unpaid GST demand by reference to the demand order and GSTIN, identifies the debtor's property or business in the District Collector's jurisdiction, and requests recovery of the certified sum as an arrear of land revenue, signed by the issuing official with designation, place and date.
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