https://www.taxtmi.com/article/detailed?id=16063 Recovery of tax dues under Section 79 of the CGST Act, 2017 operates through deduction of amounts owed to the defaulter, detention and sale of goods, recovery from third persons holding money for the defaulter, attachment and sale of movable or immovable property, assistance from the District Collector or Magistrate, execution of civil decrees, and recovery from companies in liquidation. The text also notes Rule 144A for sale of detained or seized goods or conveyances for recovery of penalty, together with prescribed notices, auctions, and related procedural forms. en-us Mon, 23 Mar 2026 08:50:48 +0530 Mon, 23 Mar 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16063 Recovery of tax dues under Section 79 of the CGST Act, 2017 operates through deduction of amounts owed to the defaulter, detention and sale of goods, recovery from third persons holding money for the defaulter, attachment and sale of movable or immovable property, assistance from the District Collector or Magistrate, execution of civil decrees, and recovery from companies in liquidation. The text also notes Rule 144A for sale of detained or seized goods or conveyances for recovery of penalty, together with prescribed notices, auctions, and related procedural forms. Articles Goods and Services Tax - GST Mon, 23 Mar 2026 08:50:48 +0530 https://www.taxtmi.com/article/detailed?id=16063