Section 144: Recovery by sale of goods under the control of proper officer

Q: What does Section 144 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 144 TCITCR pertains to "Recovery by sale of goods under the control of proper officer". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 144 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs recovery by sale of goods under the control of proper officer. As verified on 19 May 2026.

Q: Is Section 144 TCITCR still in force?

Yes, Section 144 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 144 TCITCR?

धारा 144 TCITCR is the Devanagari Hindi reference for Section 144 of the The CGST (Input Tax Credit) Rules, 2017. Section 144 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs recovery by sale of goods under the control of proper officer. As verified on 19 May 2026.

Q: What is Dhara 144 TCITCR?

Dhara 144 TCITCR is the Roman Hindi reference for Section 144 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 144 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs recovery by sale of goods under the control of proper officer. As verified on 19 May 2026.

Q: How to cite Section 144 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 144, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 144 (India).

Law on Tips Editorial Board

(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 section 79, the proper officer shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process.

(2)

The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be sold and the purpose of sale.

(3)

The last day for submission of bid 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 goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith.

(4)

The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the 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 of fifteen days from the 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 FORM GST 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 proceed for 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 low bids.