Rule 144 of the CGST Act Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of
Demystifying The Interpretation of ‘A Proviso’ Compendium • The proviso is generally not used but is resorted to providing conditions on riders to the main provisions. • The proviso qualifies the generality of the main section or clause by inserting an exception and take out
Case Covered: M/s Gr Infraprojects Limited Versus Union of India Order: The petitioner herein has sought to challenge the notification dated 09.10.2019 under Annexure-4, issued by the Ministry of Finance, Government of India introducing sub-rule (4) to Rule 36. Learned Counsel for the petitioner submits
