Recovery of tax: statutory modes include deduction, detention and sale, third party notices, distraint, and court execution. Summarises statutory recovery mechanisms under the CGST framework: deduction from money owing (Section 79(1)(a), Rule 143); detention and auction of goods or conveyances with prescribed inventory, notices and safeguards (Section 79(1)(b), Rules 144/144A); recovery from third persons via FORM GST DRC-13 with personal liability to the extent discharged (Section 79(1)(c), Rule 145); execution of civil decrees and distraint and sale of movable or immovable property with attachment, auction, claim procedures and appropriation sequence (Section 79(1)(d), Rule 147); and additional modes via land revenue authorities, Magistrate proceedings, sureties and State/UT officers recovering central dues as arrears.
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, detention and sale, third party notices, distraint, and court execution.
Summarises statutory recovery mechanisms under the CGST framework: deduction from money owing (Section 79(1)(a), Rule 143); detention and auction of goods or conveyances with prescribed inventory, notices and safeguards (Section 79(1)(b), Rules 144/144A); recovery from third persons via FORM GST DRC-13 with personal liability to the extent discharged (Section 79(1)(c), Rule 145); execution of civil decrees and distraint and sale of movable or immovable property with attachment, auction, claim procedures and appropriation sequence (Section 79(1)(d), Rule 147); and additional modes via land revenue authorities, Magistrate proceedings, sureties and State/UT officers recovering central dues as arrears.
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