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CHAPTER XVIII - DEMANDS AND RECOVERY
Rule 142 - Notice and order for de...
Rule 142A - Procedure for recovery...
Rule 143 - Recovery by deduction f...
Rule 144 - Recovery by sale of goo... Rule 145 - Recovery from a third p... Rule 146 - Recovery through execut... Rule 147 - Recovery by sale of mov... Rule 148 - Prohibition against bid... Rule 149 - Prohibition against sal... Rule 150 - Assistance by police... Rule 151 - Attachment of debts and... Rule 152 - Attachment of property ... Rule 153 - Attachment of interest ... Rule 154 - Disposal of proceeds of... Rule 155 - Recovery through land r... Rule 156 - Recovery through court... Rule 157 - Recovery from surety... Rule 158 - Payment of tax and othe... Rule 159 - Provisional attachment ... Rule 160 - Recovery from company i... Rule 161 - Continuation of certain... Rule 144A - Recovery of penalty by... Rule 142B - Intimation of certain ...Rule 143 - Recovery by deduction from any money owed
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143. Recovery by deduction from any money owed.[1]
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 there under is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. |
Explanation.- For the purposes of this rule, “specified officer” shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. |
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