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
Table of Contents Demystifying The Interpretation of ‘A Proviso’CompendiumThe proviso is an enacting provision?The FallacyThe Golden RuleThe function of the ProvisoImportant Excerpts of the foreign judgmentsThe relevance of ‘CASUS OMISSUS’The golden rules for construing wills, statutes, and, in fact, all written instruments. Read the Copy:
Table of Contents Case Covered:Order:Crux:Read the Copy: 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
Rule 162 of the CGST Act – Procedure for compounding of offences.- -(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2)
Rule 161 of the CGST Act – Continuation of certain recovery proceedings.- The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Go To Rule 160 Go To Rule 162
Rule 160 of the CGST Act – Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under
Rule 159 of the CGST Act – Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein,
Rule 158 of the CGST Act – Payment of tax and other amounts in instalments.- (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due under the
Rule 157 of the CGST Act – Recovery from surety.- Where any person has become surety for the amount due by the defaulter, he may be proceeded against under this Chapter as if he were the defaulter. Go To Rule 158 Go To Rule 156
Rule 156 of the CGST Act – Recovery through court.- 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 in accordance with
