Rule 149 of the CGST Rules – Prohibition against sale on holidays 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
Rule 148 of the CGST Rules – Prohibition against bidding or purchase by an officer Rule 148 of the CGST Rules- “No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or
Rule 147 of the CGST Act – Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order
Rule 146 of the CGST Act – Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a
Rule 145 of the CGST Rules – Recovery from a third person Rule 145 of the CGST rules- “(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as―the
Rule 143 of the CGST Act – Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as ―the defaulter‖) to the Government under any of the provisions of the Act or the rules made
Rule 142 of the CGST Act – Notice and order for demand of amounts payable under the Act.- (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122
Rule 141 of the CGST Act – Procedure in respect of seized goods.- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or
Rule 140 of the CGST Act – Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a
Rule 139 of the CGST Act – Inspection, search and seizure.- – (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes
