CGST Rule 156 – Recovery through court [Updated 2019]

CGST Rule 156 – Recovery through court

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 thereunder as if it were a fine imposed by him.

Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.