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GST Section 79. Recovery of tax.-

GST: (a) the proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other specified officer;

Section 75. General provisions relating to determination of tax.-

Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74

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