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Rule 146 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...

Rule 145 Recovery from a third person (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to...

Rule 144 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...

Rule 143 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...

1[Rule 142A Procedure for recovery of dues under existing laws (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or...

Rule 142 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...

1[Rule 141 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...

1[Rule 140 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...

1[Rule 139 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...

1[Rule 138E Restriction on furnishing of information in PART A of FORM GST EWB-01 Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter,...