Manner of apportionment of amount realised from sale or dispose of goods or conveyance

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..... ecovery of penalty determined under section 129(3 ) first , be appropriated against the administrative cost of the recovery process; next , be appropriated against the amount to be recovered or to the payment of the penalty payable under section 129(3) , as the case may be; next , be appropriated against any other amount due from the defaulter under the CGST ACt, IGST Act, .....

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