Sir,
What could be the procdure for recovery under cgst act if the assessee is not traceable.
What are the relevant act and rules
And further line of action.
Thanks and regards
2 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 03 September 2019
Refer Section 79 of CGST Act
debora M
(BUSINESS DEVELOPMENT MANAGER)
(1697 Points)
Replied 10 August 2020
Where any amount payable by a person to the Government under any of the
provisions of this Act or the rules made thereunder is not paid, the proper officer shall
proceed to recover the amount by one or more of the following modes, namely
(a) the proper officer may deduct or may require any other specified officer to
(c) (i) the proper officer may, by a notice in writing, require any other person from
whom money is due or may become due to such person or who holds or may
subsequently hold money for or on account of such person, to pay to the Government
either forthwith upon the money becoming due or being held, or within the time specified
in the notice not being before the money becomes due or is held, so much of the money
as is sufficient to pay the amount due from such person or the whole of the money
when it is equal to or less than that amount;
(ii) every person to whom the notice is issued under sub-clause (i) shall
be bound to comply with such notice, and in particular, where any such notice is
issued to a post office, banking company or an insurer, it shall not be necessary
to produce any pass book, deposit receipt, policy or any other document for the
purpose of any entry, endorsement or the like being made before payment is
made, notwithstanding any rule, practice or requirement to the contrary;
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