Manner of apportionment of amount realised from sale or dispose of goods or conveyance

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....alty determined under section 129(3) * first, be appropriated against the administrative cost of the recovery process; * next, be appropriated against the amount to be recovered or to the payment of the penalty payable under section 129(3), as the case may be; * next, be appropriated against any other amount due from the defaulter under the CGST ACt, IGST Act, or SGST/UTGST Act and the rules....