Section 141(2) in Punjab Goods and Services Tax Rules, 2017
(2)Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or things, the Commissioner may dispose of such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things.[Chapter XVIII] [Added by Punjab Notification No. G.S.R.26/P.A.5/2017/S.164/Amd.(2)/2017, dated 18.7.2017 (w.e.f. 29.6.2017).] Demands And Recovery
