(4) The property attached or distrained shall be sold through auction, including e-auction, for which a Notice shall be issued in FORM GST DRC-17 clearly indicating the property to be sold and the purpose of sale.

Explore Rule 80 of the CGST Rules, 2017: Annual Return and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate

No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly,

(1) A debt Not secured by a negotiable instrument, a share in a corporation, or other movable property Not in the possession of the defaulter except for property deposited in, or in the custody of any court shall be attached by a written order in FORM GST DRC-16 prohibiting.-

Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer,

Where the company is under liquidation as specified in section 88, the Commissioner shall Notify the liquidator for the recovery

) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging

Important Keyword: Rule 149, Prohibition, against sale. GST Rule 149. Prohibition against sale on holidays. GST Rule 149. Prohibition against sale on holidays. No sale under the rules under the provision of this chapter shall take place on a Sunday or other general...

(1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence.