https://www.taxtmi.com/article/detailed?id=12782 Section 78 permits recovery where tax is unpaid, allowing deduction, detention and sale of goods, third-party directions, and property attachment, with proceeds applied to dues and costs and surplus returned. Rule 146 provides recovery via execution of civil court decrees upon written request (DRC-15) with net proceeds credited to government. Section 79 and Rule 147 permit detention and distraint of movable or immovable property after competent authorization; the proper officer must inventory and value property, issue prescribed attachment and sale notices (DRC-16, DRC-17), conduct auction or e-auction, notify successful bidders (DRC-11) and transfer possession (DRC-12); unpaid amounts after 30 days may be realised by sale and adjusted against dues and costs. en-us Wed, 10 Jul 2024 20:03:32 +0530 Wed, 10 Jul 2024 20:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12782 Section 78 permits recovery where tax is unpaid, allowing deduction, detention and sale of goods, third-party directions, and property attachment, with proceeds applied to dues and costs and surplus returned. Rule 146 provides recovery via execution of civil court decrees upon written request (DRC-15) with net proceeds credited to government. Section 79 and Rule 147 permit detention and distraint of movable or immovable property after competent authorization; the proper officer must inventory and value property, issue prescribed attachment and sale notices (DRC-16, DRC-17), conduct auction or e-auction, notify successful bidders (DRC-11) and transfer possession (DRC-12); unpaid amounts after 30 days may be realised by sale and adjusted against dues and costs. Articles Goods and Services Tax - GST Wed, 10 Jul 2024 20:03:32 +0530 https://www.taxtmi.com/article/detailed?id=12782