Provisions under Rule 156 of CGST Rules, 2017 relating to “Recovery through Court”:
CGST Rule 156: Recovery through Court (Chapter XVIII: DEMANDS AND RECOVERY) [*1]
Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC 19 to recover from the person concerned, the amount specified there-under as if it were a fine imposed by him.
Notes (History of Amendments in Bare Text):
1. CGST Rule 156 introduced vide Notification 15/2017, effective 01/07/2017.
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