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of <h1>Tax Recovery Process Initiated Under Section 79 of CGST Act for Unpaid Dues with Multiple Recovery Options</h1> Under Section 79 of the CGST Act, tax recovery proceedings are initiated when amounts become recoverable and remain unpaid. The proper officer electronically intimates the defaulter via FORM GST DRC-01D, which serves as a notice for recovery. If unpaid, recovery can be executed through various modes: deduction from money owed, sale of goods under control, recovery from third parties, and attachment or sale of property. Auctions for property sale are conducted with specific procedures, including notice issuance and handling objections. Recovery can also occur through courts or as arrears of land revenue. The recovered amounts are apportioned between Central and State Governments based on the respective dues.
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