Whether the proper officer of the Central tax has the power to recover any amount of tax, interest or penalty payable and which remains unpaid to Government under UTGST Act

Yes. During the course of recovery of tax arrears, the proper officer of the Central tax may recover such amount from a taxable person as if were an arrear of Central tax and credit the amount so recovered to the account of the Government.

(ICAI FAQ PUBLICATIONS 06-09-2017 Recovery of tax: FAQ NO. 47)

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