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    <title>Tax Recovery Proceeding Under GST Law [Section 79]</title>
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    <description>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.</description>
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    <pubDate>Thu, 18 May 2023 14:04:00 +0530</pubDate>
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      <description>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.</description>
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