ABT Ltd. has business places in 4 states of India and accordingly registered with the GST authorities in each state. One of its branch located in Karnataka defaulted for payment of tax for the month of March, 2023. Upon

Particulars View of the department is correct. By way of an explanation, the scope of Section 79 has been expanded to include distinct person, which means that recovery proceedings can be initiated against any of the persons falling under the same PAN. Various Methods available for recovers of Tax area as under- Deduction out of any money owing to defaulter. By detaining and selling the goods belonging to the defaulter. Recovery from any other person who owes money to defaulter. Collection by detention of any moveable or immoveable property. Recovery through District Collector. Recovery through Magistrate.