Section 141(2) in The Central 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 [proper officer] [Substituted 'Commissioner' by Notification No. G.S.R. 199(E), dated 23.3.2020 (w.e.f. 19.6.2017).] 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] [Inserted 'Chapter XVII, Chapter XVIII and Chapter XIX' by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).] Demands and Recovery
