Where any amount payable by a person (hereafter referred to in this rule as \"the defaulter\") to the Government under any of the provisions of the Act or the rules made thereunder is 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 purposes of this rule, \"specified officer\" shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
","words":140,"text_source":"published"},"rule":{"number":"143","heading":"Recovery by deduction from any money owed","text":"Where any amount payable by a person (hereafter referred to in this rule as \"the defaulter\") to the Government under any of the provisions of the Act or the rules made thereunder is 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 purposes of this rule, \"specified officer\" shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.","html":"Where any amount payable by a person (hereafter referred to in this rule as \"the defaulter\") to the Government under any of the provisions of the Act or the rules made thereunder is 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 purposes of this rule, \"specified officer\" shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority.
","words":140,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/143/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}