(1) The amounts so realised from the sale of goods or conveyance, movable or immovable property, for the recovery of dues from a defaulter or for recovery of penalty payable under sub-section (3) of section 129 shall,-

Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector

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

(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.-

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

Explore Rule 49 of the CGST Rules, 2017: Bill of supply and its implications for taxpayers. Get informed and stay compliant with the latest updates.

The proper officer may seek such assistance from the officer- in charge of the jurisdictional police station as may be necessary in the discharge of his duties

(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.

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...

Explore Rule 46 of the CGST Rules, 2017: Tax Invoice and its implications for taxpayers. Get informed and stay compliant with the latest updates.