procdure for recovery under cgst act

Where any amount payable by a person to the Government under any of the

provisions of this Act or the rules made thereunder is not paid, the proper officer shall

proceed to recover the amount by one or more of the following modes, namely

(a) the proper officer may deduct or may require any other specified officer to

(c) (i) the proper officer may, by a notice in writing, require any other person from

whom money is due or may become due to such person or who holds or may

subsequently hold money for or on account of such person, to pay to the Government

either forthwith upon the money becoming due or being held, or within the time specified

in the notice not being before the money becomes due or is held, so much of the money

as is sufficient to pay the amount due from such person or the whole of the money

when it is equal to or less than that amount;

(ii) every person to whom the notice is issued under sub-clause (i) shall

be bound to comply with such notice, and in particular, where any such notice is

issued to a post office, banking company or an insurer, it shall not be necessary

to produce any pass book, deposit receipt, policy or any other document for the

purpose of any entry, endorsement or the like being made before payment is

made, notwithstanding any rule, practice or requirement to the contrary;