Section 159(4) in The Central Goods and Services Tax Rules, 2017
(4)Where [such person] [Substituted 'the taxable person' by Notification No. G.S.R. 902(E), dated 29.12.2021 (with effect from the 1st day of January, 2022).] fails to pay the amount referred to in sub-rule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person.
