Recovery of tax: statutory modes include deduction from dues, detention and sale of goods, third party recovery and property attachment. Under Section 79(1) of the CGST Act, recovery mechanisms for tax or amounts due include deduction from money owed under officer control; detention and sale of goods under officer control; recovery from third persons; execution of a decree; sale or attachment of movable or immovable property (including debts, shares and partnership interests); recovery through land revenue authorities; recovery through court processes; and recovery through surety.
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 tax: statutory modes include deduction from dues, detention and sale of goods, third party recovery and property attachment.
Under Section 79(1) of the CGST Act, recovery mechanisms for tax or amounts due include deduction from money owed under officer control; detention and sale of goods under officer control; recovery from third persons; execution of a decree; sale or attachment of movable or immovable property (including debts, shares and partnership interests); recovery through land revenue authorities; recovery through court processes; and recovery through surety.
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