Where any amount payable by a person (hereafter referred to in this rule as “the defaulter”) to the Government underanyofthe provisions ofthe Act or the rules made thereunderis not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. ,
Explanation.-For the purposesofthis rule, “speciticd officer” shall mean any officer of the Central Government or a State Government or the Governmentof a Unionterritory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Governmentor a State Government or the Government of a Unionterritory or a local authority.
144, Recovery by sale of goods under the control of properofficer.- (1)Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of sub-section (1) of scction 79, the properofficer shall prepare au inventory and estimate the market value of such goods and proceedto sell only so muchof the goods as may be required for récovering the amount payable along with the administrative expenditure incurred on the recovery process.
(2)The said zoods shall be sold through a process ofauction, including e-auction, for which a notice shall he issued in FORM GST DRC-10 clearlyindicating the goodsto be sold and the purpose ofsale.
(3)The last day for submission ofbid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2): ‘
Provided that where the goodsare ofperishable or hazardous nature or where the expenscs of keeping them in custodyare likely to exceed their value, the properofficer may sell them forthwith.
(4) The properofficer mayspecify the amount of pre-bid deposit to be furnished in the mannerspec:fied by such officer. to make the bidders eligible to participate in the auction, which may be rcturned to the unsuccessful bidders, forfeited in case the successful bidderfails to make the paymentofthe full amount, as the case may be.
(5)The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period offifteen days fromthe date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORMGST DRC-12.
(6)Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proceedfor re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to lowbids.