Recovery of GST dues: statutory procedures permit recovery of unpaid tax and protective attachment to safeguard revenue. Recovery of GST dues is governed by the CGST Act and Rules, with initiation, various modes of recovery and protective measures: initiation where tax, interest, penalty or other amounts remain unpaid (including unpaid self assessed tax); modes including deduction from monies owed, attachment and sale of movable and immovable property, recovery from third persons, recovery through courts or land revenue authorities, and recovery from entities in liquidation; and protective measures such as voidance of transfers, first charge on property and provisional attachment. Procedural safeguards and opportunities for voluntary payment, instalments and applicability to IGST and compensation dues are also provided.
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: statutory procedures permit recovery of unpaid tax and protective attachment to safeguard revenue.
Recovery of GST dues is governed by the CGST Act and Rules, with initiation, various modes of recovery and protective measures: initiation where tax, interest, penalty or other amounts remain unpaid (including unpaid self assessed tax); modes including deduction from monies owed, attachment and sale of movable and immovable property, recovery from third persons, recovery through courts or land revenue authorities, and recovery from entities in liquidation; and protective measures such as voidance of transfers, first charge on property and provisional attachment. Procedural safeguards and opportunities for voluntary payment, instalments and applicability to IGST and compensation dues are also provided.
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