Tax recovery under GST: electronic intimation triggers prescribed deduction, attachment and auction-based recovery procedures. Electronic intimation in FORM GST DRC-01D is deemed to be a notice for recovery under section 79; if unpaid the liability is posted to the Electronic Liability Register and the proper officer may recover by deduction (FORM GST DRC-09), sale of goods or property by auction (FORM GST DRC-10/DRC-17 with DRC-11/DRC-12 for bidders), third party notices (FORM GST DRC-13), distraint and attachment (FORM GST DRC-16), recovery as arrears of land revenue (FORM GST DRC-18), recovery through Magistrate (FORM GST DRC-19) or from liquidators (FORM GST DRC-24), with prescribed procedures for valuation, bidding, objections, apportionment of sale proceeds and crediting of balances.
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.
Tax recovery under GST: electronic intimation triggers prescribed deduction, attachment and auction-based recovery procedures.
Electronic intimation in FORM GST DRC-01D is deemed to be a notice for recovery under section 79; if unpaid the liability is posted to the Electronic Liability Register and the proper officer may recover by deduction (FORM GST DRC-09), sale of goods or property by auction (FORM GST DRC-10/DRC-17 with DRC-11/DRC-12 for bidders), third party notices (FORM GST DRC-13), distraint and attachment (FORM GST DRC-16), recovery as arrears of land revenue (FORM GST DRC-18), recovery through Magistrate (FORM GST DRC-19) or from liquidators (FORM GST DRC-24), with prescribed procedures for valuation, bidding, objections, apportionment of sale proceeds and crediting of balances.
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