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Rule 160 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...

Rule 159 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...

Rule 158 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...

Rule 157 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...

Rule 156 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...

Rule 155 Recovery through land revenue authority Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper...

Rule 154 1[Disposal of proceeds of sale of goods or conveyance and movable or immovable property.– 154 (1) The amounts so realised from the sale of goods or conveyance, movable...

Rule 153 Attachment of interest in partnership (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper...

Rule 152 Attachment of property in custody of courts or Public Officer Where the property to be attached is in the custody of any court or Public Officer, the proper...

Rule 151 Attachment of debts and shares, etc. (1) A debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession...