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    <title>LITIGATION MANAGEMENT IN GST REGIME (PART -8)</title>
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    <description>Amounts due under GST must generally be paid within three months of an order; unpaid confirmed demands permit recovery actions under sections 78-79, including notice-based third party liability, deduction from sums payable, attachment and auction of goods, and certification to the District Collector to recover amounts as arrears of land revenue. Proper officers may recover and apportion dues between Central and State/UT Governments, and auctions and possession transfers follow prescribed notice and payment procedures with safeguards for perishable goods.</description>
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