Recovery of GST dues: differentiated procedures for non fraud and fraud cases with prescribed notices, payments and recovery modes. Recovery under GST differentiates non fraudulent cases under Section 73 and fraudulent/suppressive cases under Section 74, prescribing voluntary discharge options, notice and response formats, speaking orders with electronic summaries, time limits for adjudication and recovery, and rectification of mistakes apparent on record. The order serves as a recovery notice and the proper officer may recover dues by deduction, sale of goods, third party recovery, distraint and sale of property, land revenue procedures, magistrate enforcement, bond enforcement, and cross utilisation of central and state ledgers, all governed by specified GST DRC forms and detailed auction, attachment and appropriation procedures.
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.
Recovery of GST dues: differentiated procedures for non fraud and fraud cases with prescribed notices, payments and recovery modes.
Recovery under GST differentiates non fraudulent cases under Section 73 and fraudulent/suppressive cases under Section 74, prescribing voluntary discharge options, notice and response formats, speaking orders with electronic summaries, time limits for adjudication and recovery, and rectification of mistakes apparent on record. The order serves as a recovery notice and the proper officer may recover dues by deduction, sale of goods, third party recovery, distraint and sale of property, land revenue procedures, magistrate enforcement, bond enforcement, and cross utilisation of central and state ledgers, all governed by specified GST DRC forms and detailed auction, attachment and appropriation procedures.
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