The State Taxes and Excise Department has attached a 20-marla commercial plot belonging to JMC Construction Company of Baghapurana area in Moga over pending Goods and Services Tax (GST) dues amounting to over Rs 1 crore, with the property set to be put up for public auction to recover the outstanding revenue.According to department officials, the firm had been defaulting on GST payments for a considerable period despite multiple reminders and statutory notices issued by the authorities. Following repeated non-compliance and failure to clear the liabilities, the department initiated recovery proceedings under the recovery provisions of the GST Act.Manu Garg, Assistant Excise and Taxation Officer, Moga, said the department found that around 20 marlas of commercial land belonging to the company was situated in Kaleke village of Baghapurana subdivision, following which it was decided to attach the property and put it up for public auction on August 24 to recover the Rs 1 crore GST overdue.Officials said the legal process of attaching the property had been completed, barring the owner from selling, transferring or mortgaging the plot. The valuation process is currently underway, following which the department will announce the public auction date.Garg warned that similar strict measures, including property attachments and freezing of bank accounts, would be taken against other persistent tax evaders in the region to enforce compliance.