Rule 149 of the CGST Rules -“No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.”
Rule 147 of CGST rules provide for the recovery of dues by sale of movable or immovable property. Rule 147 states that no such sale can take place on Sunday or other holidays. The sale of assets for recovery can only be done on a working day. You can see the summary of all rules in demands and recovery heading. It is Chapter number XVIII of CGST Rules.
Oct 14, 2021
by CA RK Gupta
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