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[Cites 0, Cited by 4] [Section 79(1)] [Section 79] [Entire Act]

Union of India - Subsection

Section 79(1)(b) in The Central Goods and Services Tax Act, 2017

(b)the proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the proper officer or such other specified officer;