GST Form DRC-10 is the formal auction order issued under Rule 144 and Section 79(1)(c) after goods have been distrained (seized) from a taxpayer who failed to pay a confirmed DRC-07 demand. It gives at least 15 days public notice before auction—the taxpayer's last window to pay the full demand or obtain a stay order before the goods are sold.
GST Notice DRC-10: Section 79 Goods Distraint, Auction Order Mechanics, How to Stop the Sale, and What Happens After
Form GST DRC-10 is the Order of Auction issued by the Proper Officer under Rule 144 of the CGST Rules 2017 read with Section 79(1)(c) of the CGST Act 2017 (available on the CBIC website). It authorises the public auction of movable goods that have been distrained (seized) from a taxpayer who has defaulted on a confirmed tax demand. DRC-10 arrives at the most serious stage of the GST enforcement chain: it comes after a demand has been confirmed in Form DRC-07, after the mandatory payment period under Section 78 has been observed without payment, and after the Proper Officer has physically distrained goods from the taxpayer’s premises, warehouse, or transit. By the time DRC-10 is issued, the government is no longer asking for money: it has already taken the goods and is proposing to sell them. The urgency of action on DRC-10 is therefore extreme. A taxpayer who receives DRC-10 has a narrow window, typically 15 days from the auction notice, to either pay the full outstanding demand and recover the goods, or to obtain a stay order from the Appellate Authority or High Court before the auction date. This guide explains the full Section 79 recovery toolkit, the mechanics of the distraint and auction process, the five modes for stopping a DRC-10 auction, and the consequences when auction proceeds exceed or fall short of the demand.
Key Takeaways
- DRC-10 is the last stage before your goods are sold. It is the formal order of auction issued after goods have been physically distrained under Section 79(1)(c). The pre-DRC-10 distraint is itself preceded by non-payment of a DRC-07 demand order for more than 3 months (Section 78). By DRC-10, the taxpayer is in the recovery enforcement phase, not the assessment phase.
- Section 78 gives a mandatory 3-month payment window after DRC-07 before Section 79 recovery ordinarily begins. However, where the Proper Officer has reason to believe that the taxpayer is removing or disposing of assets to defraud the revenue, Section 79 recovery can commence immediately, before the 3-month period expires. The Section 78 period is not absolute in fraud-risk cases.
- Section 79(1) provides 6 modes of recovery available simultaneously: set-off against government refunds, garnishee notice to debtors of the taxpayer (DRC-09), distraint and auction of goods (DRC-10), recovery certificate to Recovery Officer (DRC-12), bank account attachment (DRC-14), and recovery through the District Collector. The department typically uses DRC-14 bank attachment first because it is faster and requires less logistics than DRC-10. DRC-10 is used when bank attachment yields insufficient funds.
- The auction notice under Rule 144 must give at least 15 days of public notice before the auction is held. The notice is published at the business premises, in a local newspaper, and on the GST portal. This 15-day window is the taxpayer’s last opportunity to pay and recover the goods before the auction takes place.
- Three mechanisms can stop a DRC-10 auction: full payment of the demand (the only guaranteed mechanism), a stay order from the First Appellate Authority under Section 107(7) on appeal against DRC-07, or a High Court writ petition with an ad-interim stay. Each has a different time requirement: payment is instant, the Section 107 appeal requires a 10% pre-deposit and filing the appeal form, and a High Court writ requires the strongest urgency motion. The writ route is available where the appeal period has expired or where the DRC-07 itself is patently illegal.
- DRC-11 is issued to the successful bidder after the auction is completed. It is a notice requiring the successful bidder to deposit the balance of the bid amount within a specified period. The successful bidder gets title to the goods on completing payment. If the highest bidder defaults, the property is re-auctioned and the defaulting bidder is liable for any loss caused by the re-auction.
What Is Form GST DRC-10 and When Is It Issued?
DRC-10 is the formal order of auction that authorises the public sale of movable goods distrained by the Proper Officer. It sits at the end of a multi-stage recovery escalation that begins when a DRC-07 demand order goes unpaid. The form is prescribed under Rule 144 of the CGST Rules 2017, which governs the procedure for selling goods distrained under Section 79(1)(c) of the CGST Act.
The sequence that leads to DRC-10 is as follows:
| Stage | Provision | What Happens | Form |
|---|---|---|---|
| 1. Demand confirmed | Section 73/74/74A | The Proper Officer passes the final adjudication order determining the tax, interest, and penalty due from the taxpayer | DRC-07 |
| 2. Payment period | Section 78 | Taxpayer is given 3 months from the date of service of DRC-07 to pay the demand. Recovery cannot ordinarily commence during this period (unless fraud/disposal risk is present) | No form; statutory period |
| 3. Recovery initiated | Section 79(1) | After 3-month non-payment, the Proper Officer initiates one or more of the 6 recovery modes simultaneously. For DRC-10, the officer proceeds to distraint of goods under Section 79(1)(c) | Panchnama/seizure memo (no specific DRC form for the distraint itself) |
| 4. Goods distrained | Section 79(1)(c) read with Rule 144 | The officer physically seizes movable goods at the premises or in transit and prepares an inventory. Taxpayer is given a short period to pay the full demand and recover the goods before auction | Seizure inventory; notice with payment deadline |
| 5. Auction ordered | Rule 144 | If the demand is not paid within the period given after distraint, the Proper Officer passes the order of auction specifying the goods, the reserve price, and the date, time, and venue of auction. Public notice of at least 15 days is given | DRC-10 |
| 6. Auction held | Rule 144 | Public auction is held. The highest bid above the reserve price is accepted. The successful bidder is issued a notice to deposit the balance | DRC-11 (to successful bidder) |
| 7. Surplus or shortfall | Section 79(2) | If proceeds exceed the demand, the surplus is paid to the taxpayer. If proceeds are less than the demand, the shortfall is pursued through other Section 79 modes | No specific form for surplus payment |
What Is the Section 79 Recovery Sequence After a DRC-07 Demand Order?
Section 79(1) of the CGST Act lists six modes of recovery available to the Proper Officer after a demand under DRC-07 remains unpaid. These modes are not sequential: the officer can use any one or more of them simultaneously. In practice, the department evaluates which mode is fastest and most likely to yield the full demand, and proceeds accordingly.
| Mode | Section 79(1) Sub-clause | Mechanism | Form | Typical Use |
|---|---|---|---|---|
| 1. Set-off against refunds | Section 79(1)(a) | If any refund or other money is due from the government to the defaulting taxpayer, that amount is deducted and appropriated against the demand | No separate form; done administratively on the GST portal | Where the taxpayer has a pending GST refund claim; immediate and low-effort for the department |
| 2. Garnishee: recovery from debtors | Section 79(1)(b) | Any person from whom money is due to the defaulting taxpayer (such as a trade debtor, a bank holding a fixed deposit, or an employer) is directed to pay that amount to the government instead | DRC-09 (notice to the third party / garnishee) | Where the taxpayer has identifiable debtors from whom amounts are recoverable |
| 3. Distraint and auction of goods | Section 79(1)(c) | Movable or immovable property belonging to or under the control of the defaulter is seized, detained, and sold by public auction | DRC-10 (auction order); DRC-11 (to successful bidder) | Where the taxpayer has significant inventory, plant, or equipment at their premises; second most used mode after bank attachment |
| 4. Recovery certificate to Recovery Officer | Section 79(1)(d)/(e) | A certificate specifying the amount due is issued to a Recovery Officer (typically the district collector or subordinate revenue official) who then recovers the amount as an arrear of land revenue | DRC-12 (recovery certificate) | For large demands where district administration enforcement resources are needed |
| 5. Bank account attachment | Section 79(1)(c) / Rule 148 | A notice is sent to the bank where the taxpayer holds accounts, directing the bank to remit the balance (up to the demand amount) to the government | DRC-14 (notice to bank) | The most commonly used recovery mode: the department can identify bank accounts from GSTN registration data and GST return payment records; bank attachment is fast, requires minimal field activity, and the bank is legally compelled to comply |
| 6. Recovery through District Collector | Section 79(1)(f) | The tax due is recovered by the District Collector as if it were an arrear of land revenue, using all the enforcement powers available to the district revenue administration | Application to District Collector | Used in conjunction with DRC-12; effective for recoveries involving real property in rural areas |
What Goods Can Be Distrained and What Is Exempt Under GST Recovery?
Section 79(1)(c) allows the Proper Officer to distrain “any movable or immovable property belonging to or under the control of” the defaulting taxpayer. The scope is broad: it includes finished goods inventory, raw materials, plant and machinery, vehicles, computers, furniture, stock-in-trade, goods in transit (in the case of a GTA or transporter), and receivables. However, several limitations apply.
What Can Be Distrained
- Finished goods inventory at factory, warehouse, or retail premises
- Raw materials and work-in-progress stock at manufacturing premises
- Machinery, equipment, tools (subject to the exemption for tools necessary for livelihood)
- Vehicles owned by the business (not hypothecated to a finance company – see below)
- Office equipment, computers, furniture at business premises
- Goods in transit (where the business has active dispatches in e-way bills)
- Goods held in a bonded warehouse or SEZ (subject to applicable customs/SEZ rules)
What Cannot Be Distrained or Creates Complications
- Hypothecated goods: Goods hypothecated to a bank or NBFC (for example, inventory pledged as security for a working capital loan, or machinery under a hire-purchase agreement) create third-party claims on the goods. The financer has a prior charge, and the distraint of hypothecated goods is likely to be challenged by the financer. While the GST Act does not explicitly carve out hypothecated goods from Section 79(1)(c), the financer can approach the High Court to assert its superior charge.
- Goods belonging to third parties: If goods stored at the taxpayer’s premises belong to a third party (for example, goods sent for job work, goods on consignment, goods in transit belonging to the seller not yet delivered), those goods cannot be distrained for the taxpayer’s demand. The third party must immediately assert ownership in writing to the Proper Officer and, if necessary, approach the High Court.
- Perishable goods: Where the distrained goods are perishable in nature (fresh produce, dairy, pharmaceuticals with short shelf life), Rule 144 allows the officer to conduct the auction earlier than the standard 15-day notice period, or to direct immediate sale to prevent deterioration. The taxpayer should urgently seek to either pay the demand or negotiate a supervised sale with the proceeds held pending the outcome.
- Secured creditor priority: Under the Insolvency and Bankruptcy Code 2016, secured creditors have priority over government dues in the waterfall of payments during insolvency. Where a taxpayer is under IBC proceedings, the distraint of assets by the GST department may be subject to a moratorium under Section 14 of the IBC, and the recovery through DRC-10 may be stayed by the National Company Law Tribunal (NCLT).
How Does the Auction Process Work After DRC-10 Is Issued?
The auction of distrained goods under Rule 144 of the CGST Rules follows a prescribed procedure. The Proper Officer must publish the auction notice at least 15 days before the auction date, specifying the goods to be sold, the date, time, and venue, the reserve price, and the terms and conditions of sale.
Reserve Price
The Proper Officer determines the reserve price for each category of goods, taking into account the current market value, the condition and age of the goods, and any applicable encumbrances. The reserve price is the minimum amount below which the goods will not be sold. If no bids are received above the reserve price, the auction is either adjourned and re-held at a lower reserve price, or the goods are re-distrained pending further proceedings. The GST Act and Rules do not specify the exact methodology for reserve price determination, giving the officer discretion. Taxpayers who believe the reserve price undervalues their goods should bring this to the attention of the officer in writing before the auction, as a significant undervaluation may be a ground for challenging the auction proceedings.
Auction Notice and Publication
The auction notice is required to be affixed at a conspicuous part of the premises from which the goods were seized, published at the office of the Proper Officer, and where the value of goods exceeds a threshold, published in a local newspaper. The notice is also published on the GST portal. The 15-day notice period is intended to give prospective bidders adequate notice and to give the taxpayer one final opportunity to pay and recover the goods.
The Bidding Process
The auction is open to all eligible bidders. Government officials and their immediate family members are typically barred from bidding. Bids are made in person at the auction venue or, in some cases, by sealed tender. The highest bid above the reserve price is accepted by the Proper Officer. The successful bidder is required to deposit a specified percentage of the bid amount (typically 25% of the bid) immediately on the fall of the hammer, with the balance payable within a specified period (typically 15 days). Failure to complete payment results in forfeiture of the initial deposit and re-auction at the defaulting bidder’s risk: any loss from the re-auction (if the second auction fetches a lower price) is recoverable from the defaulting bidder.
DRC-11: Notice to the Successful Bidder
After the auction, the Proper Officer issues Form GST DRC-11 to the successful bidder. DRC-11 specifies the goods purchased, the bid price, the amount already deposited, and the balance due. It also specifies the deadline for the balance payment and the consequence of default. On completing full payment, the successful bidder receives a sale certificate that transfers title. The taxpayer at this stage has no right to reclaim the goods: the sale is treated as a government sale and is subject to the protection given to government-ordered sales under applicable law.
How Can You Stop a DRC-10 Auction Before the Sale Date?
There are three substantive mechanisms available to a taxpayer to stop a DRC-10 auction before the sale date. Each is distinct in its cost, timeframe, and legal effectiveness.
Mechanism 1: Full Payment of the Demand
The surest way to stop the auction is to pay the entire outstanding demand (tax, interest, penalty as confirmed in DRC-07, plus any recovery costs incurred to date) before the auction date. On receiving full payment, the Proper Officer must release the distrained goods and cancel the DRC-10 auction order. Payment is made via the GST portal (Electronic Cash Ledger) with the DRC-03 reference for recovery payment. Given the urgency, a direct debit from the Electronic Cash Ledger to the demand entry is typically used. After payment, the taxpayer should immediately communicate the payment reference to the Proper Officer in writing and request a written confirmation of the release of goods and cancellation of the auction.
Mechanism 2: Appeal Before First Appellate Authority with Stay Under Section 107(7)
If the DRC-07 demand is contested on merit, the taxpayer can file an appeal under Section 107 of the CGST Act before the First Appellate Authority. Section 107(7) empowers the Appellate Authority to grant a stay of the demand during the pendency of the appeal. To obtain a stay: file Form APL-01 as the appeal; make the mandatory pre-deposit of 10% of the disputed tax amount under Section 107(6) (the deposit is a condition for admission of the appeal); simultaneously file an urgent application for stay of the DRC-10 auction specifically, citing the auction date; and serve a copy of the stay application on the Proper Officer with a request to suspend the auction pending the Appellate Authority’s decision. The Appellate Authority under Section 107(7) should hear the stay application urgently when an auction date is imminent. If the appeal and stay are filed within the 3-month appeal period from the DRC-07 date, this is the most procedurally appropriate mechanism. If the 3-month period has already expired, the taxpayer must seek a condonation of delay together with the stay application, which adds risk to the stay being granted in time.
Mechanism 3: High Court Writ Petition with Ad-Interim Stay
Where the appeal mechanism is unavailable (limitation expired, or the situation involves a clear legal illegality in the DRC-10 or DRC-07 proceedings), the taxpayer can file a writ petition under Article 226 of the Constitution before the High Court, seeking an ad-interim stay of the auction. High Courts have regularly granted ad-interim stays in DRC-10 auction situations where the matter involves a question of law, a limitation challenge, or an allegation that the mandatory 15-day notice was not properly given. The writ should be filed as an urgent matter (“mention” before the bench or Chief Justice’s Court), and the petitioner should be prepared to deposit the disputed amount in court or to give an undertaking not to alienate assets as a condition for the stay. Where the DRC-07 order itself is time-barred or violates Section 75(7), the writ has a higher probability of success. Where the dispute is purely on facts, the High Court is likely to direct the taxpayer to pursue the statutory appeal, and may grant only a short stay pending the filing of the appeal.
How Does DRC-10 Differ from DRC-14 Bank Attachment and DRC-16 Property Attachment?
The Section 79 recovery toolkit includes three enforcement forms that target different types of assets. Understanding the difference between them is important for anticipating the sequence of recovery actions and for knowing which set of legal protections applies to each form.
| Feature | DRC-10 (Goods Auction) | DRC-14 (Bank Attachment) | DRC-16 / DRC-17 (Property) |
|---|---|---|---|
| Assets targeted | Movable goods: inventory, machinery, vehicles, equipment at business premises or in transit | Funds held in bank accounts: current accounts, savings accounts, fixed deposits, EEFC accounts | Immovable property: factory building, commercial premises, land, residential property registered in the taxpayer’s name |
| Section 79 sub-clause | Section 79(1)(c) (distraint and sale of movable property) | Section 79(1)(c) and Rule 148 or Section 79(1)(b) depending on structure | Section 79(1)(c) (distraint and sale of immovable property) |
| Speed of recovery | Slow: field visit, inventory, storage, 15-day notice, auction. Takes weeks to months | Fast: DRC-14 notice to bank; bank remits available balance within days. The department’s preferred first-choice mode | Very slow: attachment order, notice of sale, finding a buyer, registration of sale deed. Takes months to years. Rarely used in practice |
| Taxpayer impact | Severe: loss of inventory/equipment disrupts business operations immediately | Severe: business cannot operate without bank access; payroll, vendor payments, all frozen | Severe but slower: immovable property attachment (DRC-16) is noticed, but operations are not immediately stopped since the asset is not physically seized |
| Third-party complications | Hypothecation by financers, third-party goods stored on premises, IBC moratorium | Joint account holders, assignment of receivables, trust accounts (courts have protected salary accounts) | Co-ownership, mortgage to banks, ancestral property rights, property under litigation |
| Form issued | DRC-10 (auction order); DRC-11 (to successful bidder) | DRC-14 (notice to bank) | DRC-16 (attachment order); DRC-17 (sale notice) |
DRC-10 and DRC-14 together represent the most impactful enforcement tools in the Section 79 arsenal. When the ASMT-10 scrutiny or ADT-01 audit process results in a large confirmed demand via DRC-07, and the taxpayer does not pay, the department typically issues DRC-14 to all known bank accounts within 2-4 weeks of the Section 78 period expiring. If the bank accounts do not yield the full demand, DRC-10 follows for inventory and equipment. DRC-16 for immovable property is used as a last resort, given the complexity of property sale through government auction.
What Happens After the Auction: Surplus, Shortfall, DRC-11 to Bidder, and Residual Recovery?
The completion of the DRC-10 auction does not necessarily close the demand proceedings. The auction proceeds are applied toward the outstanding demand (tax + interest + penalty + recovery costs), and the result is either a surplus, an exact match, or a shortfall.
Surplus: When Auction Proceeds Exceed the Demand
Where the sale proceeds from the DRC-10 auction exceed the total amount outstanding (demand + interest + penalty + costs of distraint and auction), the excess is the taxpayer’s property. Section 79(2) of the CGST Act provides that any surplus remaining after appropriation of the demand and costs is to be paid to the taxpayer. The taxpayer should formally claim the surplus in writing to the Proper Officer immediately after the auction results are known. If the surplus is not paid within a reasonable time, the taxpayer can approach the jurisdictional High Court for a mandamus directing payment. The surplus amount does not bear interest in favour of the taxpayer: unlike the department’s entitlement to 18% interest on demand amounts, the taxpayer has no statutory right to interest on the surplus period. This is an asymmetry worth noting.
Shortfall: When Auction Proceeds Are Less Than the Demand
Where the DRC-10 auction yields less than the outstanding demand, the shortfall remains due and the department continues recovery by other available modes under Section 79(1). Typically, the department then issues DRC-14 to any bank accounts not previously attached, or approaches the District Collector for recovery from any immovable property. The taxpayer remains personally liable for the shortfall even after the goods have been sold. There is no discharge of the demand merely because the distrained goods were auctioned: the sale of the goods is a partial satisfaction of the demand, not a full and final settlement. For a registered private limited company, the demand can be recovered from the company’s assets in priority. Directors can be made personally liable under Section 89 and Section 90 of the CGST Act in specific circumstances (directors who were in charge at the relevant time, or where the company’s assets are insufficient and director liability is invoked).
What If the DRC-07 Is Set Aside on Appeal After the Auction?
If the taxpayer successfully challenges the DRC-07 demand on appeal (before the First Appellate Authority, GSTAT, or High Court) and the demand is set aside after the DRC-10 auction has already been completed and the goods sold, the government must refund the auction proceeds applied toward the demand, along with interest at 6% per annum under Section 54(12) read with Section 56. The goods themselves cannot be recovered from the bona fide third-party purchaser at the auction. This is why stopping the DRC-10 auction before it takes place (via stay order or payment) is always preferable to challenging the DRC-07 after the auction has been completed. For businesses with large pending GST refunds, the department may first set off the refund against the demand before proceeding to DRC-10, reducing the goods exposed to distraint.
Frequently Asked Questions on Form GST DRC-10
Can the GST department issue DRC-10 before the 3-month Section 78 period expires?
Yes, in specific circumstances. Section 78 of the CGST Act provides a default 3-month period after DRC-07 service before recovery proceeds, but the proviso to Section 79 allows the Proper Officer to initiate recovery before this period expires if the officer forms a reasonable belief that collection of the tax is likely to be adversely affected by the delay. In practice, this exception is invoked where the taxpayer appears to be disposing of assets, transferring inventory, closing bank accounts, or is at risk of insolvency. The officer must record reasons in writing for invoking early recovery. An early recovery under this proviso without recorded reasons, or where the officer cannot demonstrate a genuine risk of adversity, can be challenged before the High Court as an illegal exercise of power. The taxpayer should immediately examine the DRC-10 date against the DRC-07 service date: if the gap is less than 3 months, verify whether the officer has recorded reasons for early recovery.
How is the reserve price for DRC-10 auction goods determined?
The CGST Rules do not specify a mandatory methodology for reserve price determination in a DRC-10 auction. In practice, the Proper Officer typically estimates the current market value of the goods based on the cost of comparable goods in the local market, adjusted for condition, age, and marketability. For manufactured goods, the reserve price may be based on the declared value in the taxpayer’s records (invoices, stock register). For machinery and equipment, the officer may use the book value or seek a valuation from a government-approved valuer. The reserve price is stated in the DRC-10 auction notice. If the taxpayer believes the reserve price is significantly below fair market value, they should immediately submit a written representation with market value evidence (quotations, recent purchase invoices, independent valuation) to the Proper Officer before the auction date. A reserve price set at a substantial undervaluation may be a ground for a stay petition before the High Court, as courts have recognised that the government’s duty to conduct a proper and fair sale of distrained goods extends to setting a reasonable reserve price.
Can goods belonging to a third party stored at the defaulter’s premises be distrained under DRC-10?
No. Section 79(1)(c) authorises distraint of property “belonging to or under the control of” the defaulting taxpayer. Goods that belong to a third party but are temporarily stored at the defaulter’s premises (for example, goods sent for job work, consignment stock not yet sold, goods in a public warehouse where the defaulter is the warehouse manager) are not the defaulter’s property and cannot legally be distrained. However, in field distraint operations, officers may not always distinguish between the taxpayer’s goods and third-party goods stored at the same premises. The third party whose goods are seized must immediately: (a) file a written claim before the Proper Officer asserting ownership and producing documentary evidence (purchase invoices, consignment note, job work challan, warehouse receipt); and (b) if the claim is not accepted, approach the High Court by way of a writ petition seeking release of the third-party goods. Delay in asserting the claim may result in the goods being auctioned, after which the remedy is a damages claim, not recovery of the goods.
What is the difference between DRC-10 auction and the provisional attachment under DRC-22?
DRC-22 (Form GST DRC-22) is the provisional attachment order issued under Section 83 of the CGST Act during the pendency of any proceedings against the taxpayer (including at the DRC-01 SCN stage, even before a demand is confirmed in DRC-07). Section 83 allows the Commissioner to provisionally attach any property to protect government revenue interest during ongoing proceedings. DRC-22 is a preventive attachment: the property is frozen but not sold during the provisional attachment; the taxpayer retains possession but cannot transfer the property. DRC-22 lapses after 1 year (or on the conclusion of proceedings, whichever is earlier). DRC-10, by contrast, is an enforcement action: it comes after a demand is confirmed (DRC-07), after the payment period expires (Section 78), and after the goods are physically seized (Section 79(1)(c)). DRC-10 authorises the actual sale of the goods, not merely a freeze. The two forms are legally and procedurally distinct: DRC-22 during proceedings, DRC-10 after a confirmed demand and distraint.
After the DRC-10 auction proceeds are applied, is the taxpayer still entitled to appeal the DRC-07 demand?
Yes. Completion of the DRC-10 auction and application of the proceeds toward the demand does not extinguish the right to appeal the underlying DRC-07 order. The taxpayer can still file an appeal under Section 107 against the DRC-07 (subject to the 3-month limitation for filing the appeal and the 10% pre-deposit requirement). If the appeal is successful and the DRC-07 demand is reduced or set aside, the government must refund the excess amount recovered through the DRC-10 auction, with interest at 6% per annum under Section 54(12). The refund is of the money recovered, not the goods (which were sold to a third party and cannot be recovered). This right of appeal after enforcement is separate from the right to apply for a stay before enforcement: both rights co-exist, and exercising the post-auction appeal right (to recover the money) does not preclude a claim for damages for a wrongful distraint if the underlying demand is ultimately found to be invalid.