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The Central Goods and Services Tax Rules, 2017   Chapter XVIII   Demands and Recovery   Rule No. Particulars 142   Notice and order for demand of amounts payable under the Act 142A   Procedure for recovery of dues under existing laws 143   Recovery by deduction from any money owed 144   Recovery by sale of goods under the control of proper officer 144A   Recovery of penalty by sale of goods or conveyance detained or seized in transit 145   Recovery from a third person 146   Recovery through execution of a decree, etc. 147   Recovery by sale of movable or immovable property 148   Prohibition against bidding or purchase by officer 149   Prohibition against sale on holidays 150   Assistance by police 151   Attachment of debts and shares, etc. 152   Attachment of property in custody of courts or Public Officer 153   Attachment of interest in partnership 154   Disposal of proceeds of sale of goods and movable or immovable property 155   Recovery through land revenue authority 156   Recovery through court 157   Recovery from surety 158   Payment of tax and other amounts in instalments 159   Provisional attachment of property 160   Recovery from company in liquidation 161   Continuation of certain recovery proceedings BACK